California Statutes
§ 19136.2. — 19136.2. (Added by Stats. 1997, Ch. 611, Sec. 56.5.)
California § 19136.2.
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 § 19136.2. (19136.2. (Added by Stats. 1997, Ch. 611, Sec. 56.5.)) 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 § 19136.2. (2026).
Text
For taxable years beginning on or after January 1, 1998, and before January 1, 1999, Section 6654(d)(1)(C)(i) of the Internal Revenue Code, relating to limitation on use of preceding year’s tax, shall not apply.
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Legislative History
Added by Stats. 1997, Ch. 611, Sec. 56.5. Effective October 3, 1997.
Nearby Sections
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California § 19136.2., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19136.2..