Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19151 — Penalties and Additions to Tax
Cal. Rev. & Tax. Code § 19151
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1999-10-10
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Notwithstanding Sections 19142 to 19150, inclusive, the addition to the tax with respect to underpayment of any installment shall not be imposed on an exempt organization described in Section 23731 whose exemption is retroactively revoked unless the organization described in Section 23731 has…
Citator
Cal. Rev. & Tax. Code § 19151 — Penalties and Additions to Tax is in force in the current edition of the Code, and nothing recorded condemns it.
Notwithstanding Sections 19142 to 19150, inclusive, the addition to the tax with respect to underpayment of any installment shall not be imposed on an exempt organization described in Section 23731 whose exemption is retroactively revoked unless the organization described in Section 23731 has notice that the estimated tax should have been paid. The denial of the organization’s exemption application or the revocation of its exemption by the Internal Revenue Service normally satisfies the notice requirement.