{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19136.7","citation":"Rev. & Tax. Code, § 19136.7","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 4. Payments and Assessments [19001. - 19195.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-4"},{"name":"ARTICLE 7. Penalties and Additions to Tax [19131. - 19187.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-4/article-7"}],"history":"Added by Stats. 2005, Ch. 349, Sec. 3.   Effective January 1, 2006.","effective":"2006-01-01","html":"<p>(a) No additions to tax shall be made under Section <a href=\"/rtc/19136\">19136</a> or <a href=\"/rtc/19142\">19142</a> with respect to any underpayment of an installment for a taxable year, to the extent that the underpayment was created or increased as the direct result of an erroneous levy, erroneous processing action, or erroneous collection action by the Franchise Tax Board.</p><p>(b) The Franchise Tax Board shall implement this section in a reasonable manner.</p>","text":"(a) No additions to tax shall be made under Section 19136 or 19142 with respect to any underpayment of an installment for a taxable year, to the extent that the underpayment was created or increased as the direct result of an erroneous levy, erroneous processing action, or erroneous collection action by the Franchise Tax Board. (b) The Franchise Tax Board shall implement this section in a reasonable manner.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/penalties-and-additions-to-tax-19136-7","source":"California Legislative Information bulk export (pubinfo)"}