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Article 7. Penalties and Additions to Tax | Midpage
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California Code of Regulations
Title 18
Division 3. Franchise Tax Board
Chapter 2.6. Administration of Franchise and Income Tax
Subchapter 4. Payments and Assessments
Article 7. Penalties and Additions to Tax
Article 7. Penalties and Additions to Tax
State of California
19133
Penalty for Failure to File Return Upon Notice and Demand.
19141.6
Duty to Maintain and Make Available Records.
19142
Additions to Tax When Combined or Consolidated Returns Are Filed.
19164
Exception to Penalty for Understatement of Tax Liability.