Revenue and Taxation Code section 19168


The following rules shall apply to any penalty imposed under Section 19166 or 19167:

(a)

The penalties shall be in addition to any other penalties provided by law.

(b)

Article 3 (commencing with Section 19031) of this chapter (relating to deficiency assessments) shall not be applicable.

Source: Section 19168, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=19168.­ (updated Jun. 16, 1993; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 19168's source at ca​.gov