Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19164.1 — Penalties and Additions to Tax
Cal. Rev. & Tax. Code § 19164.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2002-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Any understatement determined pursuant to subdivision (a) of Section 19164 (relating to the accuracy-related penalty) may not include amounts that are attributable to the credit allowed under Section 17052.2 (relating to the teacher retention tax credit).
Citator
Cal. Rev. & Tax. Code § 19164.1 — Penalties and Additions to Tax is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Any understatement determined pursuant to subdivision (a) of Section 19164 (relating to the accuracy-related penalty) may not include amounts that are attributable to the credit allowed under Section 17052.2 (relating to the teacher retention tax credit).
(b) This section applies only to tax credits claimed under Section 17052.2 for taxable years beginning on or after January 1, 2000, and before January 1, 2001.