California Code
CHAPTER 4 - Payments and Assessments
ARTICLE 7 - Penalties and Additions to Tax

Section 19131. - 19131. (a) If any taxpayer fails to make and file...

Section 19131.5. - 19131.5. (a) Section 6164 of the Internal Revenue Code, relating...

Section 19132. - 19132. (a) (1) Unless it is shown that the failure...

Section 19132.5. - 19132.5. (a) (1) An individual taxpayer may elect to request...

Section 19133. - 19133. If any taxpayer fails or refuses to furnish any...

Section 19134. - 19134. (a) The provisions of Section 6657 of the Internal...

Section 19135. - 19135. (a) (1) The Franchise Tax Board shall impose a...

Section 19136. - 19136. (a) Section 6654 of the Internal Revenue Code, relating...

Section 19136.1. - 19136.1. (a) Section 6654(d)(1)(A) of the Internal Revenue Code is...

Section 19136.2. - 19136.2. For taxable years beginning on or after January 1,...

Section 19136.3. - 19136.3. (a) Section 6654(d)(1)(B) of the Internal Revenue Code is...

Section 19136.5. - 19136.5. No addition to tax shall be made under Section...

Section 19136.7. - 19136.7. (a) No additions to tax shall be made under...

Section 19136.12. - 19136.12. (a) No addition to tax shall be made pursuant...

Section 19136.13. - 19136.13. No addition to tax shall be made pursuant to...

Section 19138. - 19138. (a) (1) A taxpayer subject to the tax imposed...

Section 19141. - 19141. Upon certification by the Secretary of State pursuant to...

Section 19141.2. - 19141.2. (a) Section 6038 of the Internal Revenue Code, relating...

Section 19141.5. - 19141.5. (a) (1) Section 6038A of the Internal Revenue Code,...

Section 19141.6. - 19141.6. (a) Each taxpayer determining its income subject to tax...

Section 19142. - 19142. (a) Except as provided in Sections 19147 and 19148...

Section 19144. - 19144. For the purposes of Section 19142 the amount of...

Section 19145. - 19145. For purposes of Section 19142, the period of the...

Section 19147. - 19147. (a) Notwithstanding Sections 19142 to 19145, inclusive, the addition...

Section 19148. - 19148. (a) Notwithstanding Sections 19142 to 19147, inclusive, the addition...

Section 19149. - 19149. (a) Notwithstanding any other provision of Sections 19142 to...

Section 19150. - 19150. The application of Sections 19142 to 19151, inclusive, to...

Section 19151. - 19151. Notwithstanding Sections 19142 to 19150, inclusive, the addition to...

Section 19161. - 19161. (a) An addition to tax shall not be made...

Section 19164. - 19164. (a) (1) (A) An accuracy-related penalty shall be imposed...

Section 19164.1. - 19164.1. (a) Any understatement determined pursuant to subdivision (a) of...

Section 19164.5. - 19164.5. (a) A reportable transaction accuracy-related penalty shall be imposed...

Section 19166. - 19166. (a) A penalty shall be imposed for understatement of...

Section 19167. - 19167. (a) A penalty shall be imposed under this section...

Section 19168. - 19168. The following rules shall apply to any penalty imposed...

Section 19169. - 19169. (a) In addition to the criminal penalty provided by...

Section 19170. - 19170. (a) An income tax preparer that is subject to...

Section 19171. - 19171. (a) A business entity required to electronically file a...

Section 19172. - 19172. (a) In addition to the penalty imposed by Section...

Section 19172.5. - 19172.5. (a) In addition to the penalty imposed by Section...

Section 19173. - 19173. (a) A penalty shall be imposed under this part...

Section 19175. - 19175. (a) In addition to the penalty imposed by Section...

Section 19176. - 19176. (a) In addition to any criminal penalty provided by...

Section 19177. - 19177. A penalty shall be imposed for promoting abusive tax...

Section 19178. - 19178. A penalty shall be imposed for aiding and abetting...

Section 19179. - 19179. (a) A penalty shall be imposed for filing a...

Section 19180. - 19180. (a) In any proceeding involving the issue of whether...

Section 19181. - 19181. A penalty shall be imposed for failing to meet...

Section 19182. - 19182. (a) A penalty shall be imposed for failure to...

Section 19182.5. - 19182.5. (a) A penalty shall be imposed for failing to...

Section 19183. - 19183. (a) (1) A penalty shall be imposed for failure...

Section 19184. - 19184. (a) A penalty of fifty dollars ($50) shall be...

Section 19185. - 19185. (a) Section 6695A of the Internal Revenue Code, relating...

Section 19186. - 19186. (a) Section 6720B of the Internal Revenue Code, relating...

Section 19187. - 19187. (a) The Franchise Tax Board shall include with each...