Rev. & Tax. Code, § 19187 · Article 7. Penalties and Additions to Tax
Rev. & Tax. Code, § 19187
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The Franchise Tax Board shall include with each notice imposing a penalty under this part information that contains the name of the penalty, the section of this part under which the penalty is imposed, and a description of the computation of the penalty. Upon the request of the taxpayer, the Franchise Tax Board shall also provide a computation of the penalty imposed.
(b) (1) No penalty under this part shall be imposed unless the initial determination of the imposition of the penalty is personally approved in writing by the immediate supervisor of the individual making that determination or a higher level official as designated by the executive officer, or the officer’s delegee.
(2) Paragraph (1) shall not apply to any of the following:
(A) Any addition to tax under Sections 19131, 19132, 19136, or 19142.
(B) Any addition to tax imposed pursuant to subdivision (b) of Section 19164.
(C) Any other penalty automatically calculated through electronic means.
(D) Any penalty resulting from a change or correction by the Commissioner of Internal Revenue or other officer of the United States or other competent authority required to be reported under subdivision (a) of Section 18622.
(c) For purposes of this section, “penalty” includes any addition to tax or any additional amount.
(d) This section shall apply to notices issued and penalties imposed after December 31, 2001.
(e) The amendments made to this section by the act adding this subdivision shall apply for additions to tax imposed on or after January 1, 2024.
Notes and commentary — not statutory text
History
Amended by Stats. 2024, Ch. 34, Sec. 30. (SB 167) Effective June 27, 2024.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19187.
- Text hash
- sha256 5c4b2377028b0950ba85e2a2fd18495d77896d6c156e8b3c697a17b85a995c36
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 18622Printed as Section 18622
- Rev. & Tax. Code, § 19131Printed as Sections 19131, 19132, 19136, or 19142
- Rev. & Tax. Code, § 19132Printed as Sections 19131, 19132, 19136, or 19142
- Rev. & Tax. Code, § 19136Printed as Sections 19131, 19132, 19136, or 19142
- Rev. & Tax. Code, § 19142Printed as Sections 19131, 19132, 19136, or 19142
- Rev. & Tax. Code, § 19164Printed as Section 19164
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.