Cal. RTC § 19136.13
This is the official text of Cal. RTC § 19136.13, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
No addition to tax shall be made pursuant to Section 19136 for any period before the date prescribed under Section 18566 for the filing of the return for the 2007 taxable year, with respect to any underpayment of an installment for the 2007 taxable year, to the extent that the underpayment was created or increased by any provision of the act adding this section or Chapter 802 of the Statutes of 2006.
Status: in_force · Read it on the official government site
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