Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19136.12 — Penalties and Additions to Tax
Cal. Rev. & Tax. Code § 19136.12
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2005-10-07
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) No addition to tax shall be made pursuant to Section 19136 for any period before the date prescribed under Section 18566 for the filing of the return for the 2005 taxable year, with respect to any underpayment of an installment for the 2005 taxable year, to the extent that the underpayment…
Citator
Cal. Rev. & Tax. Code § 19136.12 — Penalties and Additions to Tax is in force in the current edition of the Code, and nothing recorded condemns it.
(a) No addition to tax shall be made pursuant to Section 19136 for any period before the date prescribed under Section 18566 for the filing of the return for the 2005 taxable year, with respect to any underpayment of an installment for the 2005 taxable year, to the extent that the underpayment was created or increased by any provision of the act adding this section.
(b) No addition to tax shall be made pursuant to Section 18601 for the filing of the return for the 2005 taxable year, with respect to any underpayment of an installment for the 2005 taxable year, to the extent that the underpayment was created or increased by any provision of the act adding this section.
(c) The Franchise Tax Board shall implement this section in a reasonable manner.