California Revenue and Taxation Code

§ 24345

RTC § 24345 Effective Jan 1, 2001Div. 2 · Part 11 · Ch. 7 · Art. 1

Statute text

A deduction shall be allowed for taxes or licenses paid or accrued during the taxable year, except:

(a)Taxes paid to the state under this part.

(b)Taxes on or according to or measured by income or profits paid or accrued within the taxable year imposed by the authority of any of the following:

…

Legislative history

Amended by Stats. 2000, Ch. 862, Sec. 128. Effective January 1, 2001.