California Revenue and Taxation Code

§ 19136.13

RTC § 19136.13 Effective Oct 10, 2007Div. 2 · Part 10.2 · Ch. 4 · Art. 7

Statute text

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 2007 taxable year, with respect to any underpayment of an installment for the 2007 taxable year, to the extent that the underpayment was created or increased by any provision of the act adding this section or Chapter 802 of the Statutes of 2006.

Legislative history

Added by Stats. 2007, Ch. 426, Sec. 3. Effective October 10, 2007.