Rev. & Tax. Code, § 19142 · Article 7. Penalties and Additions to Tax
Rev. & Tax. Code, § 19142
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Except as provided in Sections 19147 and 19148 and subdivision (b), in the case of any underpayment of tax imposed under Part 11 (commencing with Section 23001) there shall be added to the tax for the taxable year an amount determined at the rate established under Section 19521 on the amount of the underpayment for the period of the underpayment.
(b) (1) No addition to tax shall be imposed under this section to the extent that the underpayment was created or increased by any provision of law that is chaptered during and operative for the taxable year of the underpayment.
(2) Notwithstanding Section 18415, this subdivision applies to penalties imposed on and after January 1, 2005.
Notes and commentary — not statutory text
History
Amended by Stats. 2005, Ch. 242, Sec. 8. Effective September 22, 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=19142.
- Text hash
- sha256 745691bb55eadb28e04dda42079c2721505740070b26baebe1f699a5bbc02c09
- 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
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, § 18415Printed as Section 18415
- Rev. & Tax. Code, § 19147Printed as Sections 19147 and 19148
- Rev. & Tax. Code, § 19148Printed as Sections 19147 and 19148
- Rev. & Tax. Code, § 19521Printed as Section 19521
- Rev. & Tax. Code, div. 2, pt. 11CORPORATION TAX LAWPrinted as Part 11 (commencing with Section 23001)
Cited by 15 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 19142. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 18415Printed as Sections 19136 or 19142
- Rev. & Tax. Code, § 19136.7Printed as Section 19136 or 19142
- Rev. & Tax. Code, § 19144Printed as Section 19142
- Rev. & Tax. Code, § 19145Printed as Section 19142
- Rev. & Tax. Code, § 19147Printed as Sections 19142 to 19145, inclusive
- Rev. & Tax. Code, § 19148Printed as Sections 19142 to 19147, inclusive
- Rev. & Tax. Code, § 19149Printed as Section 19142 | Sections 19142 to 19151, inclusive
- Rev. & Tax. Code, § 19150Printed as Sections 19142 to 19151, inclusive
- Rev. & Tax. Code, § 19151Printed as Sections 19142 to 19150, inclusive
- 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 or 19142 | Section 19142
- Rev. & Tax. Code, § 19521Printed as Section 19136 or 19142
- Rev. & Tax. Code, § 23802Printed as Section 19142
- Rev. & Tax. Code, § 24349Printed as Sections 19142 to 19150, inclusive
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.