Rev. & Tax. Code, § 19136 · Article 7. Penalties and Additions to Tax
Rev. & Tax. Code, § 19136
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Section 6654 of the Internal Revenue Code, relating to failure by an individual to pay estimated income tax, applies, except as otherwise provided.
(b) Section 6654(a)(1) of the Internal Revenue Code is modified to refer to the rate determined under Section 19521 in lieu of Section 6621 of the Internal Revenue Code.
(c) (1) Section 6654(e)(1) of the Internal Revenue Code, relating to exceptions where the tax is a small amount, does not apply.
(2) An addition to tax shall not be imposed under this section if the tax imposed under Section 17041 or 17048 and the tax imposed under Section 17062 for the preceding taxable year, minus the sum of any credits against the tax provided by Part 10 (commencing with Section 17001) or this part, or the tax computed under Section 17041 or 17048 upon the estimated income for the taxable year, minus the sum of any credits against the tax provided by Part 10 (commencing with Section 17001) or this part, is less than five hundred dollars ($500), except in the case of a separate return filed by a married person the amount shall be less than two hundred fifty dollars ($250).
(d) Section 6654(f) of the Internal Revenue Code does not apply and for purposes of this section the term “tax” means the tax imposed under Section 17041 or 17048 and the tax imposed under Section 17062 less any credits against the tax provided by Part 10 (commencing with Section 17001) or this part, other than the credit provided by subdivision (a) of Section 19002.
(e) (1) The credit for tax withheld on wages, as specified in Section 6654(g) of the Internal Revenue Code, is the credit allowed under subdivision (a) of Section 19002.
(2) (A) Section 6654(g)(1) of the Internal Revenue Code is modified by substituting the phrase “the applicable percentage” for the phrase “an equal part.”
(B) For purposes of this paragraph, “applicable percentage” means the percentage amount prescribed under Section 6654(d)(1)(A) of the Internal Revenue Code, as modified by subdivision (a) of Section 19136.1.
(f) This section applies to a nonresident individual.
(g) (1) An addition to tax shall not be imposed under this section to the extent that the underpayment was created or increased by either of the following:
(A) Any law that is chaptered during and operative for the taxable year of the underpayment.
(B) If, for a taxable year prior to its repeal, the adjustment factor for the credit authorized by Section 17052 for the taxable year was less than the adjustment factor for that credit for the preceding taxable year.
(2) (A) Notwithstanding Section 18415, subparagraph (A) of paragraph (1) applies to penalties imposed under this section on or after January 1, 2005.
(B) Notwithstanding Section 18415, subparagraph (B) of paragraph (1) applies to penalties imposed under this section on or after January 1, 2016.
(h) The amendments made to this section by Section 5 of Chapter 305 of the Statutes of 2008 apply to taxable years beginning on or after January 1, 2009.
(i) The amendments made to this section by Section 3 of Chapter 15 of the Fourth Extraordinary Session of the Statutes of 2009 apply to amounts withheld on wages beginning on or after January 1, 2009.
(j) Notwithstanding subdivision (f), this section shall not apply to a nonresident individual electing to file in a group return pursuant to Section 18537, for taxable years beginning on or after January 1, 2026.
Notes and commentary — not statutory text
History
Amended by Stats. 2025, Ch. 73, Sec. 7. (AB 1518) Effective January 1, 2026.
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=19136.
- Text hash
- sha256 ded120088e514ec6a7fdf6337e90c8cde7a6d86473b1c4d64676666833a6682c
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- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 10PERSONAL INCOME TAXPrinted as Part 10 (commencing with Section 17001)
- Rev. & Tax. Code, § 17041Printed as Section 17041 or 17048
- Rev. & Tax. Code, § 17048Printed as Section 17041 or 17048
- Rev. & Tax. Code, § 17052Printed as Section 17052
- Rev. & Tax. Code, § 17062Printed as Section 17062
- Rev. & Tax. Code, § 18415Printed as Section 18415
- Rev. & Tax. Code, § 18537Printed as Section 18537
- Rev. & Tax. Code, § 19002Printed as Section 19002
- Rev. & Tax. Code, § 19136.1Printed as Section 19136.1
- Rev. & Tax. Code, § 19521Printed as Section 19521
Cited by 17 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 19136. Each shows the citation as that text prints it.
California Constitution
Revenue and Taxation Code
- Rev. & Tax. Code, § 17250.5Printed as Section 19136
- Rev. & Tax. Code, § 18415Printed as Sections 19136 or 19142
- Rev. & Tax. Code, § 19002Printed as Section 19025 or 19136 of this code
- Rev. & Tax. Code, § 19054Printed as Section 19025 or 19136
- Rev. & Tax. Code, § 19101Printed as Section 19025 or 19136
- Rev. & Tax. Code, § 19131Printed as Section 19025 or 19136
- Rev. & Tax. Code, § 19136.5Printed as Section 19136
- Rev. & Tax. Code, § 19136.7Printed as Section 19136 or 19142
- Rev. & Tax. Code, § 19136.12Printed as Section 19136
- Rev. & Tax. Code, § 19136.13Printed as Section 19136
- Rev. & Tax. Code, § 19161Printed as Section 19132, 19136, or 19142
- Rev. & Tax. Code, § 19187Printed as Sections 19131, 19132, 19136, or 19142
- Rev. & Tax. Code, § 19191Printed as Section 19136 | Section 19136 or 19142
- Rev. & Tax. Code, § 19307Printed as Section 19023, 19024, or 19136
- Rev. & Tax. Code, § 19355Printed as Section 19136
- Rev. & Tax. Code, § 19521Printed as Section 19136 or 19142
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