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.
(Amended by Stats. 2000, Ch. 862, Sec. 28. Effective January 1, 2001.)
Section 19150
Rev. & Tax. Code § 19150, under Penalties and Additions to Tax.
Rev. & Tax. Code § 19150