California · Revenue and Taxation Code - RTC

RTC §19168: 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.

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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.

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