Details

  • Type: Publication series
  • Date: 12/7/2012

United States – California Says No Under-Payment Penalties for Retroactive Tax Increase 

The California Franchise Tax Board (FTB) has issued clarifications concerning (1) the estimated tax payments for the fourth quarter due by taxpayers in light of recent tax increases and (2) penalties related to the under-payment of estimated tax.

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United States: California Says No Under-Payment Penalties for Retroactive Tax Increase (PDF)
 

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