Section 19036.
Cal. Revenue and Taxation Code - RTC § 19036.
in effectNotwithstanding any provision to the contrary, any interest, penalty or addition to tax, imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part may be assessed and collected in the same manner as if it were a deficiency.
References
referencesCal. Revenue and Taxation Code - RTC § 17001.
referencesCal. Revenue and Taxation Code - RTC § 23001.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026