Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19136.7 — Penalties and Additions to Tax
Cal. Rev. & Tax. Code § 19136.7
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2006-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) No additions to tax shall be made under Section 19136 or 19142 with respect to any underpayment of an installment for a taxable year, to the extent that the underpayment was created or increased as the direct result of an erroneous levy, erroneous processing action, or erroneous collection…
Citator
Cal. Rev. & Tax. Code § 19136.7 — Penalties and Additions to Tax is in force in the current edition of the Code, and nothing recorded condemns it.
(a) No additions to tax shall be made under Section 19136 or 19142 with respect to any underpayment of an installment for a taxable year, to the extent that the underpayment was created or increased as the direct result of an erroneous levy, erroneous processing action, or erroneous collection action by the Franchise Tax Board.
(b) The Franchise Tax Board shall implement this section in a reasonable manner.