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California Code, Revenue and Taxation Code - RTC § 19136.5

Current as of January 01, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 19136.5 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-19136-5/

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