California § 19136.12. 19136.12. (Added by Stats. 2005, Ch. 691, Sec. 47.)

California Statutes

§ 19136.12. — 19136.12. (Added by Stats. 2005, Ch. 691, Sec. 47.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10.2. PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS·Ch. 4. CHAPTER 4. Payments and Assessments·Art. 7. ARTICLE 7. Penalties and Additions to Tax

(a)No addition to tax shall be made pursuant to Section 19136 for any period before the date prescribed under Section 18566 for the filing of the return for the 2005 taxable year, with respect to any underpayment of an installment for the 2005 taxable year, to the extent that the underpayment was created or increased by any provision of the act adding this section.

(b)No addition to tax shall be made pursuant to Section 18601 for the filing of the return for the 2005 taxable year, with respect to any underpayment of an installment for the 2005 taxable year, to the extent that the underpayment was created or increased by any provision of the act adding this section.

(c)The Franchise Tax Board shall implement this section in a reasonable manner.

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(a)
No addition to tax shall be made pursuant to Section 19136 for any period before the date prescribed under Section 18566 for the filing of the return for the 2005 taxable year, with respect to any underpayment of an installment for the 2005 taxable year, to the extent that the underpayment was created or increased by any provision of the act adding this section.
(b)
No addition to tax shall be made pursuant to Section 18601 for the filing of the return for the 2005
taxable year, with respect to any underpayment of an installment for the 2005 taxable year, to the extent that the underpayment was created or increased by any provision of the act adding this section.
(c)
The Franchise Tax Board shall implement this section in a reasonable manner.

California § 19136.12. (19136.12. (Added by Stats. 2005, Ch. 691, Sec. 47.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.