Cal. Rev. & Tax. Code § 19136.5

Current through the 2023 Legislative Session.

Section 19136.5 - No addition to tax made under Section 19136

No addition to tax shall be made under Section 19136 for any installment of tax due on or after January 1, 1993, to the extent that the underpayment is attributable solely to changes made to the laws of other states applicable to the determination of credits that make Section 18001 inapplicable, by its terms, to a resident of this state.

Ca. Rev. and Tax. Code § 19136.5

Added by Stats. 1993, Ch. 877, Sec. 28.1. Effective October 6, 1993. Operative January 1, 1994, by Sec. 102 of Ch. 877.