California § 19778 - For any amended return filed after April 15, 2004, and before the taxpayer is con
Full text of California Public Contract Code - PCC § 19778 — For any amended return filed after April 15, 2004, and before the taxpayer is con, with citation guidance and answers to common questions.
§ 19778. For any amended return filed after April 15, 2004, and before the taxpayer is con
For any amended return filed after April 15, 2004, and before the taxpayer is contacted by the Internal Revenue Service or the Franchise Tax Board regarding a potentially abusive tax shelter, then, for taxable years beginning after December 31, 1998, with respect to any understatement of tax related to using reportable transactions as defined in Section 18407, as added by the act adding this section, the taxpayer is subject to interest as provided under Section 19101 but at a rate of 150 percent of the adjusted annual rate established under Section 19521.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 19778
What does Public Contract Code - PCC § 19778 cover?
Section 19778 ("For any amended return filed after April 15, 2004, and before the taxpayer is con") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 19778?
A common citation format is "Public Contract Code - PCC § 19778" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 19778 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.