For taxable years beginning on or after January 1, 1998, and before January 1, 1999, Section 6654(d)(1)(C)(i) of the Internal Revenue Code, relating to limitation on use of preceding year’s tax, shall not apply.
Cal. Rev. & Tax. Code § 19136.2
Penalties and Additions to Tax
Added by Stats. 1997, Ch. 611, Sec. 56.5
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.