Revenue and Taxation Code section 19178

A penalty shall be imposed for aiding and abetting understatement of tax liability. The penalty shall be determined in accordance with Section 6701 of the Internal Revenue Code.

Source: Section 19178, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19178. (accessed May 10, 2025).

Last Updated

May 10, 2025

§ 19178’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19178

Original Source: Section 19178, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19178. (last accessed May 10, 2025).