{"data":{"id":"us-ca/rtc-19150","jurisdiction":"us-ca","citation":"RTC § 19150","heading":"","body":"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.","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":"95a14095981cd563995f69e220a4ab2eed031c024af08ef6eff9dc3128e17d41","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19149","next":"us-ca/rtc-19151"},"notice":"GroundRules: Original legal text. Not legal advice."}