BlackletterCalifornia law

Revenue and Taxation Code § 19136.2

ARTICLE 7. Penalties and Additions to Tax

Current as of September 28, 2026Rev. & Tax. Code, § 19136.2Official source ↗

Added by Stats. 1997, Ch. 611, Sec. 56.5. Effective October 3, 1997.

For taxable years beginning on or after January 1, 1998, and before January 1, 1999, Section 6654(d)(1)(C)(i) of the Internal Revenue Code, relating to limitation on use of preceding year’s tax, shall not apply.