California Statutes
§ 17299.8. — 17299.8. (Amended by Stats. 2007, Ch. 156, Sec. 1.)
California § 17299.8.
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 § 17299.8. (17299.8. (Amended by Stats. 2007, Ch. 156, Sec. 1.)) 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 § 17299.8. (2026).
Text
The Franchise Tax Board may disallow a deduction under this part to an individual or entity for amounts paid as remuneration for personal services if that individual or entity fails to report the payments required under Section 13050 of the Unemployment Insurance Code or Section 18631 on the date prescribed therefor (determined with regard to any extension of time for filing).
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Legislative History
Amended by Stats. 2007, Ch. 156, Sec. 1. Effective January 1, 2008.
Nearby Sections
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California § 17299.8., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17299.8..