California Statutes
§ 19150. — 19150. (Amended by Stats. 2000, Ch. 862, Sec. 28.)
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
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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California § 19150. (19150. (Amended by Stats. 2000, Ch. 862, Sec. 28.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2000, Ch. 862, Sec. 28. Effective January 1, 2001.