§ 19185
45 words·~1 min read·
/ca/revenue-and-taxation-code/19185A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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 shall apply to appraisals with respect to returns or submissions filed on or after January 1, 2011.