Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19136.5 — Penalties and Additions to Tax
Cal. Rev. & Tax. Code § 19136.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-10-06
- Current through
- Nov 2, 2026 (California Legislative Counsel)
No addition to tax shall be made under Section 19136 for any installment of tax due on or after January 1, 1993, to the extent that the underpayment is attributable solely to changes made to the laws of other states applicable to the determination of credits that make Section 18001 inapplicable,…
Citator
Cal. Rev. & Tax. Code § 19136.5 — Penalties and Additions to Tax is in force in the current edition of the Code, and nothing recorded condemns it.
No addition to tax shall be made under Section 19136 for any installment of tax due on or after January 1, 1993, to the extent that the underpayment is attributable solely to changes made to the laws of other states applicable to the determination of credits that make Section 18001 inapplicable, by its terms, to a resident of this state.