Rev. & Tax. Code, § 19136.1 · Article 7. Penalties and Additions to Tax
Rev. & Tax. Code, § 19136.1
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Section 6654(d)(1)(A) of the Internal Revenue Code is modified to provide that in lieu of the required installments specified in that section, the amount of required installments shall instead be as follows:
(1) For each taxable year beginning on or after January 1, 2009, and before January 1, 2010, the amount of required installments shall be:
(A) For the 1st and 2nd required installments, 30 percent of the required annual payment.
(B) For the 3rd and 4th required installments, 20 percent of the required annual payment.
(2) For each taxable year beginning on or after January 1, 2010, the amount of required installments shall be:
(A) For the 1st required installment, 30 percent of the required annual payment.
(B) For the 2nd required installment, 40 percent of the required annual payment.
(C) The amount of the 3rd required installment shall be zero.
(D) For the 4th required installment, 30 percent of the required annual payment.
(b) Section 6654(d)(2)(C)(ii) of the Internal Revenue Code, relating to applicable percentage, is modified as follows:
(1) For each taxable year beginning on or after January 1, 2009, and before January 1, 2010, by substituting “27” for “22.5,” “54” for “45,” and “72” for “67.5.”
(2) For each taxable year beginning on or after January 1, 2010, by substituting “27” for “22.5,” “63” for “45,” and “63” for “67.5.”
Notes and commentary — not statutory text
History
Amended by Stats. 2009, 4th Ex. Sess., Ch. 15, Sec. 4. (AB 17 4x) Effective October 23, 2009.
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=19136.1.
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- sha256 109eb80e01ef25c2985ba6f3fd34a57eba6b552175eba647bfa230277e79cd3b
- 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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Revenue and Taxation Code
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