California Revenue and Taxation Code

§ 19136

RTC § 19136 Effective Jan 1, 2026Div. 2 · Part 10.2 · Ch. 4 · Art. 7

Statute text

(a)Section 6654 of the Internal Revenue Code, relating to failure by an individual to pay estimated income tax, applies, except as otherwise provided.

(b)Section 6654(a)(1) of the Internal Revenue Code is modified to refer to the rate determined under Section 19521 in lieu of Section 6621 of the Internal Revenue Code.

(c)(1) Section 6654(e)(1) of the Internal Revenue Code, relating to exceptions where the tax is a small amount, does not apply.

…

Legislative history

Amended by Stats. 2025, Ch. 73, Sec. 7. (AB 1518) Effective January 1, 2026.