California Statutes
§ 17286. — 17286. (Added by Stats. 1983, Ch. 498, Sec. 143.)
California § 17286.
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 § 17286. (17286. (Added by Stats. 1983, Ch. 498, Sec. 143.)) 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 § 17286. (2026).
Text
In addition to the deduction denied under Section 162(c)(1) of the Internal Revenue Code, relating to payments made to officials or employees of a foreign government, no deduction shall be allowed for any payment that would be unlawful under the laws of the United States, if those laws were applicable to the payment and to the official or employee.
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Legislative History
Added by Stats. 1983, Ch. 498, Sec. 143. Effective July 28, 1983.
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Bluebook (online)
California § 17286., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17286..