Cal. Rev. & Tax. Code § 19136.2

Current through the 2023 Legislative Session.

Section 19136.2 - Applicability of IRC Section 6654(d)(1)(C)(i)

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.

Ca. Rev. and Tax. Code § 19136.2

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