A penalty shall be imposed for promoting abusive tax shelters and shall be determined in accordance with the provisions of Section 6700 of the Internal Revenue Code, except as otherwise provided.
Cal. Rev. & Tax. Code § 19177
Penalties and Additions to Tax
Amended by Stats. 2005, Ch. 691, Sec. 47.5
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.