Tax News
Updated Penalty Reference Chart

We updated the Penalty Reference Chart (FTB 1024). We list the penalty codes numerically by R&TC sections and reference comparable Internal Revenue Code. These penalties reflect the law enacted on September 21, 2011, for taxable years beginning on or after January 1, 2011.

To view or print the chart, go to and search for 1024.

Back to December 2012 Tax News