Section 19168.

Cal. Revenue and Taxation Code - RTC § 19168.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 19166.
referencesCal. Revenue and Taxation Code - RTC § 19031.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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