California § 19136.3. 19136.3. (Added by Stats. 2008, 1st Ex. Sess., Ch. 1, Sec. 3.)

California Statutes

§ 19136.3. — 19136.3. (Added by Stats. 2008, 1st Ex. Sess., Ch. 1, Sec. 3.)

California § 19136.3.

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 § 19136.3. (19136.3. (Added by Stats. 2008, 1st Ex. Sess., Ch. 1, Sec. 3.)) 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 § 19136.3. (2026).

Text

(a)Section 6654(d)(1)(B) of the Internal Revenue Code is modified to additionally provide that clause (ii) shall not apply if the adjusted gross income shown on the return of the individual for the taxable year is equal to or greater than $1 million ($500,000 in the case of a married individual filing a separate return).

(b)This section shall apply to taxable years beginning on or after January 1, 2009.

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(a)
Section 6654(d)(1)(B) of the Internal Revenue Code is modified to additionally provide that clause (ii) shall not apply if the adjusted gross income shown on the return of the individual for the taxable year is equal to or greater than $1 million ($500,000 in the case of a married individual filing a separate return).
(b)
This section shall apply to taxable years beginning on or after January 1, 2009.