Revenue and Taxation Code section 19036

Notwithstanding 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.

Source: Section 19036, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19036. (accessed May 26, 2025).

Last Updated

May 12, 2025

§ 19036’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19036

Original Source: Section 19036, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19036. (last accessed May 12, 2025).