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/§ 19150.
California Statutes

§ 19150. — 19150. (Amended by Stats. 2000, Ch. 862, Sec. 28.)

California § 19150.
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 § 19150. (19150. (Amended by Stats. 2000, Ch. 862, Sec. 28.)) 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 § 19150. (2026).

Text

The application of Sections 19142 to 19151, inclusive, to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Franchise Tax Board.

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Legislative History

Amended by Stats. 2000, Ch. 862, Sec. 28. Effective January 1, 2001.
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California § 19150., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19150..