California Revenue And Taxation Code Section 19136.1

(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 the 1st and 2nd required installments, 30 percent of the required annual payment. (2) For the 3rd and 4th required installments, 20 percent of the required annual payment. (b) This section shall apply to installments due for each taxable year beginning on or after January 1, 2009.