California Legal Codes and Statutes

§ 19177

Amended by Stats. 2005, Ch. 691, Sec. 47.5. Effective October 7, 2005.

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.

Cite this section

Cal. Rev. & Tax. Code § 19177 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-4-payments-and-assessments/article-7-penalties-and-additions-to-tax/section-19177

Other sections in Article 7 - Penalties and Additions to Tax

§ 19131§ 19131.5§ 19132§ 19132.5§ 19133§ 19134§ 19135§ 19136§ 19136.1§ 19136.2…§ 19179§ 19180§ 19181§ 19182§ 19182.5§ 19183§ 19184§ 19185§ 19186§ 19187

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