CA Rev & Tax Code Section 19186

(a)

Section 6720B of the Internal Revenue Code, relating to the fraudulent identification of exempt use property, shall apply, except as otherwise provided.

(b)

This section shall apply to identifications made after January 1, 2011.

Source: Section 19186, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19186..

Last Updated

Aug. 19, 2023

§ 19186’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_19186

Original Source: Section 19186, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19186. (last accessed Aug. 19, 2023).