Revenue and Taxation Code section 19185

(a)

Section 6695A of the Internal Revenue Code, relating to substantial and gross valuation misstatements attributable to incorrect appraisals, shall apply, except as otherwise provided.

(b)

This section shall apply to appraisals with respect to returns or submissions filed on or after January 1, 2011.

Source: Section 19185, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19185. (accessed Jun. 2, 2025).

Last Updated

May 12, 2025

§ 19185’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19185

Original Source: Section 19185, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19185. (last accessed May 12, 2025).