Rev. & Tax. Code, § 19150 · Article 7. Penalties and Additions to Tax
Rev. & Tax. Code, § 19150
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The application of Sections 19142 to 19151, inclusive, to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Franchise Tax Board.
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 862, Sec. 28. Effective January 1, 2001.
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=19150.
- Text hash
- sha256 95a14095981cd563995f69e220a4ab2eed031c024af08ef6eff9dc3128e17d41
- 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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