{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19164.1","citation":"Rev. & Tax. Code, § 19164.1","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. 2001, Ch. 410, Sec. 1.   Effective January 1, 2002.","effective":"2002-01-01","html":"<p>(a) Any understatement determined pursuant to subdivision (a) of Section <a href=\"/rtc/19164\">19164</a> (relating to the accuracy-related penalty) may not include amounts that are attributable to the credit allowed under Section <a href=\"/rtc/17052.2\">17052.2</a> (relating to the teacher retention tax credit).</p><p>(b) This section applies only to tax credits claimed under Section <a href=\"/rtc/17052.2\">17052.2</a> for taxable years beginning on or after January 1, 2000, and before January 1, 2001.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/penalties-and-additions-to-tax-19164-1","source":"California Legislative Information bulk export (pubinfo)"}