California Legal Codes and Statutes

§ 19185

Added by Stats. 2010, Ch. 14, Sec. 51. (SB 401) Effective January 1, 2011.
(a)Section 6695A of the Internal Revenue Code, relating to substantial and gross valuation misstatements attributable to incorrect appraisals, shall apply, except as otherwise provided.
(b)This section shall apply to appraisals with respect to returns or submissions filed on or after January 1, 2011.

Cite this section

Cal. Rev. & Tax. Code § 19185 (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-19185

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

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.