California Legal Codes and Statutes

§ 19150

Amended by Stats. 2000, Ch. 862, Sec. 28. Effective January 1, 2001.

The application of Sections 19142 to 19151, inclusive, to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Franchise Tax Board.

Cite this section

Cal. Rev. & Tax. Code § 19150 (2026)
https://ca.codecond.com/codes/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-19150

Other sections in Article 7 - Penalties and Additions to Tax

§ 19131§ 19131.5§ 19132§ 19132.5§ 19133§ 19134§ 19135§ 19136§ 19136.1§ 19136.2…§ 19179§ 19180§ 19181§ 19182§ 19182.5§ 19183§ 19184§ 19185§ 19186§ 19187

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