Statutes, codes, and regulations
CALIFORNIA CODES
CALIFORNIA REVENUE AND TAXATION CODEDivision 2 - OTHER TAXESPart 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWSChapter 4 - PAYMENTS AND ASSESSMENTS
Article 7 - PENALTIES AND ADDITIONS TO TAX
Section 19150 - Applicability to taxable years of less than 12 months

Cal. Rev. & Tax. Code § 19150

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Current through the 2023 Legislative Session.
Section 19150 - Applicability to taxable years of less than 12 months

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.

Ca. Rev. and Tax. Code § 19150

Amended by Stats 2000 ch 862 (AB 1843), s 28, eff. 1/1/2001.