{"data":{"id":"us-ca/rtc-19136.2","jurisdiction":"us-ca","citation":"RTC § 19136.2","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"872637f6425342370a9f2bba1c80309d0aac4b47382f63252f629595cc5791dd","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19136.1","next":"us-ca/rtc-19136.3"},"notice":"GroundRules: Original legal text. Not legal advice."}