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California Code, Revenue and Taxation Code - RTC § 19136.7

Current as of January 01, 2024 | Updated by FindLaw Staff

(a) No additions to tax shall be made under Section 19136 or 19142 with respect to any underpayment of an installment for a taxable year, to the extent that the underpayment was created or increased as the direct result of an erroneous levy, erroneous processing action, or erroneous collection action by the Franchise Tax Board.

(b) The Franchise Tax Board shall implement this section in a reasonable manner.

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 19136.7 - last updated January 01, 2024 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-19136-7.html

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