California Revenue and Taxation Code

§ 19136.2

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 19136.2 Effective Oct 3, 1997Div. 2 · Part 10.2 · Ch. 4 · Art. 7

Statute text

View on leginfo.ca.gov

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.

Legislative history

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