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 § 19136.12.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 19136.12. (19136.12. (Added by Stats. 2005, Ch. 691, Sec. 47.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 19136.12. (2026).

Text

(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.