California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 19185
Official textleginfo.legislature.ca.govlast amended
# (a)
Section 6695A of the Internal Revenue Code, relating to substantial and gross valuation misstatements attributable to incorrect appraisals, shall apply, except as otherwise provided.
# (b)
This section shall apply to appraisals with respect to returns or submissions filed on or after January 1, 2011.
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