Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19136.3 — Penalties and Additions to Tax
Cal. Rev. & Tax. Code § 19136.3
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2008-12-31
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Section 6654(d)(1)(B) of the Internal Revenue Code is modified to additionally provide that clause (ii) shall not apply if the adjusted gross income shown on the return of the individual for the taxable year is equal to or greater than $1 million ($500,000 in the case of a married individual…
Citator
Cal. Rev. & Tax. Code § 19136.3 — Penalties and Additions to Tax is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Section 6654(d)(1)(B) of the Internal Revenue Code is modified to additionally provide that clause (ii) shall not apply if the adjusted gross income shown on the return of the individual for the taxable year is equal to or greater than $1 million ($500,000 in the case of a married individual filing a separate return).
(b) This section shall apply to taxable years beginning on or after January 1, 2009.