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Code · California · Revenue and Taxation Code

§ 19168

46 words·~1 min read·/ca/revenue-and-taxation-code/19168

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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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