Cal. RTC § 19185
This is the official text of Cal. RTC § 19185, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
(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.
(b) This section shall apply to appraisals with respect to returns or submissions filed on or after January 1, 2011.
Status: in_force · Read it on the official government site
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