California Code
ARTICLE 7 - Penalties and Additions to Tax
Section 19136.2.

19136.2. For taxable years beginning on or after January 1, 1998, and before January 1, 1999, Section 6654(d)(1)(C)(i) of the Internal Revenue Code, relating to limitation on use of preceding year’s tax, shall not apply.

(Added by Stats. 1997, Ch. 611, Sec. 56.5. Effective October 3, 1997.)

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Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS

CHAPTER 4 - Payments and Assessments

ARTICLE 7 - Penalties and Additions to Tax

Section 19131.

Section 19131.5.

Section 19132.

Section 19132.5.

Section 19133.

Section 19134.

Section 19135.

Section 19136.

Section 19136.1.

Section 19136.2.

Section 19136.3.

Section 19136.5.

Section 19136.7.

Section 19136.12.

Section 19136.13.

Section 19138.

Section 19141.

Section 19141.2.

Section 19141.5.

Section 19141.6.

Section 19142.

Section 19144.

Section 19145.

Section 19147.

Section 19148.

Section 19149.

Section 19150.

Section 19151.

Section 19161.

Section 19164.

Section 19164.1.

Section 19164.5.

Section 19166.

Section 19167.

Section 19168.

Section 19169.

Section 19170.

Section 19171.

Section 19172.

Section 19172.5.

Section 19173.

Section 19175.

Section 19176.

Section 19177.

Section 19178.

Section 19179.

Section 19180.

Section 19181.

Section 19182.

Section 19182.5.

Section 19183.

Section 19184.

Section 19185.

Section 19186.

Section 19187.