Rev. & Tax. Code, § 19136.12 · Article 7. Penalties and Additions to Tax
Rev. & Tax. Code, § 19136.12
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) No addition to tax shall be made pursuant to Section 19136 for any period before the date prescribed under Section 18566 for the filing of the return for the 2005 taxable year, with respect to any underpayment of an installment for the 2005 taxable year, to the extent that the underpayment was created or increased by any provision of the act adding this section.
(b) No addition to tax shall be made pursuant to Section 18601 for the filing of the return for the 2005 taxable year, with respect to any underpayment of an installment for the 2005 taxable year, to the extent that the underpayment was created or increased by any provision of the act adding this section.
(c) The Franchise Tax Board shall implement this section in a reasonable manner.
Notes and commentary — not statutory text
History
Added by Stats. 2005, Ch. 691, Sec. 47. Effective October 7, 2005.
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=19136.12.
- Text hash
- sha256 902e7c9692f9d902e23f3b676a9de1f7625ea680d9475403a9663e0d8ccf8509
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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
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