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California Code of Regulations
Title 18. Public Revenues
Division 3. Franchise Tax Board
Chapter 2.6. Administration of Franchise and Income Tax
Subchapter 4. Payments and Assessments
Article 7. Penalties and Additions to Tax
§ 19133. Penalty for Failure to File Return upon Notice and Demand.
§ 19141.6. Duty to Maintain and Make Available Records.
§ 19142. Additions to Tax when Combined or Consolidated Returns Are Filed.
§ 19164. Exception to Penalty for Understatement of Tax Liability.