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/§ 19164.1.
California Statutes

§ 19164.1. — 19164.1. (Added by Stats. 2001, Ch. 410, Sec. 1.)

California § 19164.1.
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 § 19164.1. (19164.1. (Added by Stats. 2001, Ch. 410, Sec. 1.)) 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 § 19164.1. (2026).

Text

(a)Any understatement determined pursuant to subdivision (a) of Section 19164 (relating to the accuracy-related penalty) may not include amounts that are attributable to the credit allowed under Section 17052.2 (relating to the teacher retention tax credit).
(b)This section applies only to tax credits claimed under Section 17052.2 for taxable years beginning on or after January 1, 2000, and before January 1, 2001.

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Legislative History

Added by Stats. 2001, Ch. 410, Sec. 1. Effective January 1, 2002.

Nearby Sections

3
§ 19164.
19164. (Amended by Stats. 2024, Ch. 34, Sec. 29.)
§ 19164.1.
19164.1. (Added by Stats. 2001, Ch. 410, Sec. 1.)
§ 19164.5.
19164.5. (Added by Stats. 2005, Ch. 691, Sec. 47.2.)
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California § 19164.1., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19164.1..