California Revenue and Taxation Code

§ 19161

RTC § 19161 Effective Jan 1, 2017Div. 2 · Part 10.2 · Ch. 4 · Art. 7

Statute text

(a)An addition to tax shall not be made under Section 19132, 19136, or 19142 for failure to make timely payment of tax with respect to a period during which a case is pending under Title 11 of the United States Code in either of the following situations:

(1)If that tax was incurred by the estate and the failure occurred pursuant to an order of the court finding probable insufficiency of funds of the estate to pay administrative expenses.

(2)If:

…

Legislative history

Amended by Stats. 2016, Ch. 86, Sec. 285. (SB 1171) Effective January 1, 2017.