Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19136.2 — Penalties and Additions to Tax
Cal. Rev. & Tax. Code § 19136.2
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1997-10-03
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For taxable years beginning on or after January 1, 1998, and before January 1, 1999, Section 6654(d)(1)(C)(i) of the Internal Revenue Code, relating to limitation on use of preceding year’s tax, shall not apply.
Citator
Cal. Rev. & Tax. Code § 19136.2 — Penalties and Additions to Tax is in force in the current edition of the Code, and nothing recorded condemns it.
For taxable years beginning on or after January 1, 1998, and before January 1, 1999, Section 6654(d)(1)(C)(i) of the Internal Revenue Code, relating to limitation on use of preceding year’s tax, shall not apply.