California Revenue and Taxation Code

§ 19131.5

RTC § 19131.5 Effective Jul 1, 2019Div. 2 · Part 10.2 · Ch. 4 · Art. 7

Statute text

(a)Section 6164 of the Internal Revenue Code, relating to extension of time for payment of taxes by corporations expecting carrybacks, shall apply, except as otherwise provided.

(b)(1) Section 6164 of the Internal Revenue Code is modified by substituting the phrase “Secretary or the Franchise Tax Board” for the word “Secretary” in each place it appears.

(2)Section 6164(a) of the Internal Revenue Code is modified by substituting the phrase “Part 11 (commencing with Section 23001)” in lieu of the phrase “subtitle A.”

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Legislative history

Amended by Stats. 2019, Ch. 39, Sec. 19. (AB 91) Effective July 1, 2019.