CA Rev & Tax Code Section 19181

A penalty shall be imposed for failing to meet the requirements of Section 18649, relating to original issue discount reporting requirements with respect to any person subject to tax under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001). The penalty shall be determined in accordance with Section 6706 of the Internal Revenue Code.

Source: Section 19181, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19181..

Last Updated

Aug. 19, 2023

§ 19181’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_19181

Original Source: Section 19181, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19181. (last accessed Aug. 19, 2023).