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.
Cal. Rev. & Tax. Code § 19150
Penalties and Additions to Tax
Amended by Stats. 2000, Ch. 862, Sec. 28
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.