DIVISION 2. OTHER TAXES 6001-60709›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 4. Payments and Assessments 19001-19195›ARTICLE 7. Penalties and Additions to Tax 19131-19187

§ 19185

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

(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.

(Added by Stats. 2010, Ch. 14, Sec. 51. (SB 401) Effective January 1, 2011.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Revenue and Taxation Code

California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.