Home › California › CA 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 › Cal. Rev. & Tax. Code § 19150
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 19150
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.
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Nearby sections (25 sections) 19136.12 19138 19141 19141.2 19141.5 19141.6 19142 19144 19145 19147 19148 19149 19150 19151 19161 19164 19164.5 19164.1 19166 19167 19168 19169 19170 19171 19172 Full table of contents →