California § 19142 - Except as provided in Sections 19147 and 19148 and subdivision (b), in the case o
Full text of California Public Contract Code - PCC § 19142 — Except as provided in Sections 19147 and 19148 and subdivision (b), in the case o, with citation guidance and answers to common questions.
§ 19142. Except as provided in Sections 19147 and 19148 and subdivision (b), in the case o
(a) Except as provided in Sections 19147 and 19148 and subdivision (b), in the case of any underpayment of tax imposed under Part 11 (commencing with Section 23001) there shall be added to the tax for the taxable year an amount determined at the rate established under Section 19521 on the amount of the underpayment for the period of the underpayment. (b) (1) No addition to tax shall be imposed under this section to the extent that the underpayment was created or increased by any provision of law that is chaptered during and operative for the taxable year of the underpayment. (2) Notwithstanding Section 18415, this subdivision applies to penalties imposed on and after January 1, 2005.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 19142
What does Public Contract Code - PCC § 19142 cover?
Section 19142 ("Except as provided in Sections 19147 and 19148 and subdivision (b), in the case o") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 19142?
A common citation format is "Public Contract Code - PCC § 19142" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 19142 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.