Home/California/Statutes/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/§ 19136.5.
California Statutes

§ 19136.5. — 19136.5. (Added by Stats. 1993, Ch. 877, Sec. 28.1.)

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
No addition to tax shall be made under Section 19136 for any installment of tax due on or after January 1, 1993, to the extent that the underpayment is attributable solely to changes made to the laws of other states applicable to the determination of credits that make Section 18001 inapplicable, by its terms, to a resident of this state.

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California § 19136.5. (19136.5. (Added by Stats. 1993, Ch. 877, Sec. 28.1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Added by Stats. 1993, Ch. 877, Sec. 28.1. Effective October 6, 1993. Operative January 1, 1994, by Sec. 102 of Ch. 877.

Nearby Sections

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§ 19136.
19136. (Amended by Stats. 2025, Ch. 73, Sec. 7.)
§ 19136.1.
19136.1. (Amended by Stats. 2009, 4th Ex. Sess., Ch. 15, Sec. 4.)
§ 19136.12.
19136.12. (Added by Stats. 2005, Ch. 691, Sec. 47.)
§ 19136.13.
19136.13. (Added by Stats. 2007, Ch. 426, Sec. 3.)
§ 19136.2.
19136.2. (Added by Stats. 1997, Ch. 611, Sec. 56.5.)
§ 19136.3.
19136.3. (Added by Stats. 2008, 1st Ex. Sess., Ch. 1, Sec. 3.)
§ 19136.5.
19136.5. (Added by Stats. 1993, Ch. 877, Sec. 28.1.)
§ 19136.7.
19136.7. (Added by Stats. 2005, Ch. 349, Sec. 3.)
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