Section 19177.

Cal. Revenue and Taxation Code - RTC § 19177.
in effect
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A penalty shall be imposed for promoting abusive tax shelters and shall be determined in accordance with the provisions of Section 6700 of the Internal Revenue Code, except as otherwise provided.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 19177. — Section 19177 | Revenue and Taxation Code - RTC | Corpus