California Statutes
§ 19136.2. — 19136.2. (Added by Stats. 1997, Ch. 611, Sec. 56.5.)
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
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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California § 19136.2. (19136.2. (Added by Stats. 1997, Ch. 611, Sec. 56.5.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1997, Ch. 611, Sec. 56.5. Effective October 3, 1997.