California Statutes
§ 17202. — 17202. (Added by Stats. 1992, Ch. 554, Sec. 7.)
California § 17202.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 3.CHAPTER 3. Computation of Taxable Income
Art. 6.ARTICLE 6. Deductions
This text of California § 17202. (17202. (Added by Stats. 1992, Ch. 554, Sec. 7.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17202. (2026).
Text
There shall be allowed to an employer as an ordinary and necessary expense paid or incurred during the taxable year in carrying on any trade or business (as provided in Section 162(a) of the Internal Revenue Code), the expenses involved in carrying out a parking cash-out program, as defined by subdivision (f) of Section 65088.1 of the Government Code.
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Legislative History
Added by Stats. 1992, Ch. 554, Sec. 7. Effective January 1, 1993.
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California § 17202., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17202..