(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 to identifications made after January 1, 2011.
(Added by Stats. 2010, Ch. 14, Sec. 52. (SB 401) Effective January 1, 2011.)
Last modified: October 25, 2018