Home › California › CA RTC › … Division 2 — Other Taxes › Part 10.2 — Administration of Franchise and Income Tax Laws › Chapter 4 — Payments and Assessments › Article 7 — Penalties and Additions to Tax › Cal. Rev. & Tax. Code § 19178
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 19178
A penalty shall be imposed for aiding and abetting understatement of tax liability. The penalty shall be determined in accordance with Section 6701 of the Internal Revenue Code.
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