Section 19186 - Applicability of Section 6720B(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.Ca. Rev. and Tax. Code § 19186
Added by Stats 2010 ch 14 (SB 401),s 52, eff. 1/1/2011. See Stats 2010 ch 14 (SB 401), s 95.