Rev. & Tax. Code, § 19131.5 · Article 7. Penalties and Additions to Tax
Rev. & Tax. Code, § 19131.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Section 6164 of the Internal Revenue Code, relating to extension of time for payment of taxes by corporations expecting carrybacks, shall apply, except as otherwise provided.
(b) (1) Section 6164 of the Internal Revenue Code is modified by substituting the phrase “Secretary or the Franchise Tax Board” for the word “Secretary” in each place it appears.
(2) Section 6164(a) of the Internal Revenue Code is modified by substituting the phrase “Part 11 (commencing with Section 23001)” in lieu of the phrase “subtitle A.”
(3) Section 6164(b) of the Internal Revenue Code, relating to contents of statement, is modified by substituting the phrase “Section 24416” in lieu of the phrase “Section 172(b).”
(4) Section 6164(d)(2) of the Internal Revenue Code shall not apply.
(5) Section 6164(h) of the Internal Revenue Code, relating to jeopardy, is modified as follows:
(A) By substituting the phrase “he or the Franchise Tax Board” for the word “he” in each place it appears.
(B) By substituting the phrase “him or the Franchise Tax Board” for the word “him” in each place it appears.
(6) Section 6164(i) of the Internal Revenue Code, relating to consolidated returns, is modified by substituting the phrase “combined report” in lieu of the phrase “consolidated return” in each place it appears.
(c) This section shall not apply to a carryback of a net operating loss attributable to taxable years beginning on or after January 1, 2019.
Notes and commentary — not statutory text
History
Amended by Stats. 2019, Ch. 39, Sec. 19. (AB 91) Effective July 1, 2019.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19131.5.
- Text hash
- sha256 49d62bfc392d702a2fef166d127c0e6404f41f292548536e684aac40589b1376
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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