California Revenue and Taxation Code

§ 19136.1

RTC § 19136.1 Effective Oct 23, 2009Div. 2 · Part 10.2 · Ch. 4 · Art. 7

Statute text

(a)Section 6654(d)(1)(A) of the Internal Revenue Code is modified to provide that in lieu of the required installments specified in that section, the amount of required installments shall instead be as follows:

(1)For each taxable year beginning on or after January 1, 2009, and before January 1, 2010, the amount of required installments shall be:

(A)For the 1st and 2nd required installments, 30 percent of the required annual payment.

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Legislative history

Amended by Stats. 2009, 4th Ex. Sess., Ch. 15, Sec. 4. (AB 17 4x) Effective October 23, 2009.