GroundRules
RTC § 19136.3
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]
- CHAPTER 4. Payments and Assessments [19001. - 19195.]
- ARTICLE 7. Penalties and Additions to Tax [19131. - 19187.]
(a) Section 6654(d)(1)(B) of the Internal Revenue Code is modified to additionally provide that clause (ii) shall not apply if the adjusted gross income shown on the return of the individual for the taxable year is equal to or greater than $1 million ($500,000 in the case of a married individual filing a separate return).
(b) This section shall apply to taxable years beginning on or after January 1, 2009.
Collected 2026-09-14T05:56:33Z. Source file · JSON