California Revenue and Taxation Code ARTICLE 7 - Penalties and Additions to Tax

• Section 19131.
  (a) If any taxpayer fails to make and file a return required by this part on or before the due date of the return or the...
• Section 19131.5.
  (a) Section 6164 of the Internal Revenue Code, relating to extension of time for payment of taxes by corporations expecting carrybacks, shall apply, except as otherwise...
• Section 19132.
  (a) (1) Unless it is shown that the failure is due to reasonable cause and not due to willful neglect, a penalty computed in accordance with paragraph...
• Section 19132.5.
  (a) In the case of a qualified taxpayer, no penalty shall be assessed under Section 19132 if the return is filed timely (not later than the...
• Section 19133.
  If any taxpayer fails or refuses to furnish any information requested in writing by the Franchise Tax Board or fails or refuses to make and...
• Section 19133.5.
  (a) In the case of a failure to make a report required under Section 18152.5 that contains the information required by that section on the date...
• Section 19134.
  (a) The provisions of Section 6657 of the Internal Revenue Code, relating to bad checks, shall apply except as otherwise provided.(b) Section 6657 of the Internal Revenue...
• Section 19135.
  (a) (1) The Franchise Tax Board shall impose a penalty of two thousand dollars ($2,000) per taxable year whenever an entity described in paragraph (2) is doing...
• Section 19136.
  (a) Section 6654 of the Internal Revenue Code, relating to failure by an individual to pay estimated income tax, applies, except as otherwise provided.(b) Section 6654(a)(1) of...
• Section 19136.1.
  (a) Section 6654(d)(1)(A) of the Internal Revenue Code is modified to provide that in lieu of the required installments specified in that section, the amount of...
• Section 19136.2.
  For taxable years beginning on or after January 1, 1998, and before January 1, 1999, Section 6654(d)(1)(C)(i) of the Internal Revenue Code, relating to limitation...
• Section 19136.3.
  (a) Section 6654(d)(1)(B) of the Internal Revenue Code is modified to additionally provide that clause (ii) shall not apply if the adjusted gross income shown on...
• Section 19136.5.
  No addition to tax shall be made under Section 19136 for any installment of tax due on or after January 1, 1993, to the extent...
• Section 19136.7.
  (a) No additions to tax shall be made under Section 19136 or 19142 with respect to any underpayment of an installment for a taxable year, to...
• Section 19136.12.
  (a) No addition to tax shall be made pursuant to Section 19136 for any period before the date prescribed under Section 18566 for the filing of...
• Section 19136.13.
  No addition to tax shall be made pursuant to Section 19136 for any period before the date prescribed under Section 18566 for the filing of...
• Section 19138.
  (a) (1) A taxpayer subject to the tax imposed under Part 11 (commencing with Section 23001) with an understatement of tax for any taxable year shall be...
• Section 19141.
  Upon certification by the Secretary of State pursuant to subdivision (a) of Section 2204 or subdivision (a) of Section 17713.09 of the Corporations Code, the...
• Section 19141.2.
  (a) Section 6038 of the Internal Revenue Code, relating to information with respect to certain foreign corporations, shall apply, except as otherwise provided.(b) Section 6038(a) is modified...
• Section 19141.5.
  (a) (1) Section 6038A of the Internal Revenue Code, relating to information with respect to certain foreign-owned corporations, shall apply.(2) A penalty shall be imposed under this part...
• Section 19141.6.
  (a) Each taxpayer determining its income subject to tax pursuant to Section 25101 or electing to file pursuant to Section 25110 shall, for taxable years beginning...
• Section 19142.
  (a) Except as provided in Sections 19147 and 19148 and subdivision (b), in the case of any underpayment of tax imposed under Part 11 (commencing with...
• Section 19144.
  For the purposes of Section 19142 the amount of the underpayment shall be the excess of—(a) (1) The amount of the installment which would be required to...
• Section 19145.
  For purposes of Section 19142, the period of the underpayment shall run from the date the installment was required to be made to whichever of...
• Section 19147.
  (a) Notwithstanding Sections 19142 to 19145, inclusive, the addition to the tax with respect to any underpayment of any installment shall not be imposed if the...
• Section 19148.
  (a) Notwithstanding Sections 19142 to 19147, inclusive, the addition to the tax with respect to any underpayment of any installment shall not be imposed if the...
• Section 19149.
  (a) Notwithstanding any other provision of Sections 19142 to 19151, inclusive, if the amount of estimated tax due and payable under Section 19025 is only the...
• Section 19150.
  The application of Sections 19142 to 19151, inclusive, to taxable years of less than 12 months shall be in accordance with regulations prescribed by the...
• Section 19151.
  Notwithstanding Sections 19142 to 19150, inclusive, the addition to the tax with respect to underpayment of any installment shall not be imposed on an exempt...
• Section 19161.
  (a) An addition to tax shall not be made under Section 19132, 19136, or 19142 for failure to make timely payment of tax with respect to...
• Section 19164.
  (a) (1) (A) An accuracy-related penalty shall be imposed under this part and shall be determined in accordance with Section 6662 of the Internal Revenue Code, relating to...
• Section 19164.1.
  (a) Any understatement determined pursuant to subdivision (a) of Section 19164 (relating to the accuracy-related penalty) may not include amounts that are attributable to the credit...
• Section 19164.5.
  (a) A reportable transaction accuracy-related penalty shall be imposed under this part and shall be determined in accordance with Section 6662A of the Internal Revenue Code,...
• Section 19166.
  (a) A penalty shall be imposed for understatement of any taxpayer’s liability by a tax return preparer and shall be determined in accordance with Section 6694...
• Section 19167.
  (a) A penalty shall be imposed under this section for any of the following:(1) In accordance with Section 6695(a) of the Internal Revenue Code, for failure to...
• Section 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...
• Section 19169.
  (a) In addition to the criminal penalty provided by Section 19712, any tax preparer who endorses or otherwise negotiates (directly or through an agent) any warrant...
• Section 19170.
  (a) An income tax preparer that is subject to Section 18621.9 is liable for a penalty in the amount of fifty dollars ($50) for each acceptable...
• Section 19171.
  (a) A business entity required to electronically file a return pursuant to Section 18621.10 that files a return in a manner that fails to comply with...
• Section 19172.
  (a) In addition to the penalty imposed by Section 19706 (relating to willful failure to file return, supply information, or pay tax), if any partnership required...
• Section 19172.5.
  (a) In addition to the penalty imposed by Section 19706, if any “S” corporation required to file a return under Section 18601 for any taxable year...
• Section 19173.
  (a) A penalty shall be imposed under this part for failure to maintain lists of advisees with respect to reportable transactions and shall be determined in...
• Section 19175.
  (a) In addition to the penalty imposed by Section 19183 (relating to failure to file information returns), if any person or entity fails to report amounts...
• Section 19176.
  (a) In addition to any criminal penalty provided by law if:(1) Any individual makes a statement under Section 13040, 13041, or 13042 of the Unemployment Insurance Code...
• Section 19177.
  A penalty shall be imposed for promoting abusive tax shelters and shall be determined in accordance with the provisions of Section 6700 of the Internal...
• Section 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...
• Section 19179.
  (a) A penalty shall be imposed for filing a frivolous return and shall be determined in accordance with Section 6702 of the Internal Revenue Code, except...
• Section 19180.
  (a) In any proceeding involving the issue of whether or not any person is liable for a penalty under Section 19177, 19178, or 19179, the burden...
• Section 19181.
  A penalty shall be imposed for failing to meet the requirements of Section 18649, relating to original issue discount reporting requirements with respect to any...
• Section 19182.
  (a) A penalty shall be imposed for failure to furnish information pursuant to Section 18628 and shall be determined in accordance with Section 6707 of the...
• Section 19182.5.
  (a) A penalty shall be imposed for failing to meet the requirements of Section 18648.5 and the penalty amount shall be determined in accordance with Section...
• Section 19183.
  (a) (1) A penalty shall be imposed for failure to file correct information returns, as required by this part, and that penalty shall be determined in accordance...
• Section 19184.
  (a) A penalty of fifty dollars ($50) shall be imposed for each failure, unless it is shown that the failure is due to reasonable cause, by...
• Section 19185.
  (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...
• Section 19186.
  (a) Section 6720B of the Internal Revenue Code, relating to the fraudulent identification of exempt use property, shall apply, except as otherwise provided.(b) This section shall apply...
• Section 19187.
  (a) The Franchise Tax Board shall include with each notice imposing a penalty under this part information that contains the name of the penalty, the section...

Last modified: October 22, 2018