(a)Section 6720B of the Internal Revenue Code, relating to…#
(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…#
(b) This section shall apply to identifications made after January 1, 2011.
(Added by Stats. 2010, Ch. 14, Sec. 52. (SB 401) Effective January 1, 2011.)