Section 19036 Of Article 3. Deficiency Assessments From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 3.

. Notwithstanding any provision to the contrary, any interest, penalty or addition to tax, imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part may be assessed and collected in the same manner as if it were a deficiency.