(a) Section 6720B of the Internal Revenue Code, relating to the fraudulent identification of exempt use property, shall apply, except as otherwise provided.
(b) This section shall apply to identifications made after January 1, 2011.
Cal. Rev. & Tax. Code § 19186
Penalties and Additions to Tax
Added by Stats. 2010, Ch. 14, Sec. 52
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.