California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 19168
Official textleginfo.legislature.ca.govlast amended
The following rules shall apply to any penalty imposed under Section 19166 or 19167:
# (a)
The penalties shall be in addition to any other penalties provided by law.
# (b)
Article 3 (commencing with Section 19031) of this chapter (relating to deficiency assessments) shall not be applicable.
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