Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.: PART 10. PERSONAL INCOME TAX/Ch. 4.: CHAPTER 4. Corporate Distributions and Adjustments/§ 17321.
California Statutes

§ 17321. — 17321. (Amended by Stats. 1993, Ch. 873, Sec. 16.)

California § 17321.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 4.CHAPTER 4. Corporate Distributions and Adjustments

This text of California § 17321. (17321. (Amended by Stats. 1993, Ch. 873, Sec. 16.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 17321. (2026).

Text

Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.

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Legislative History

Amended by Stats. 1993, Ch. 873, Sec. 16. Effective October 6, 1993.

Nearby Sections

2
§ 17321.
17321. (Amended by Stats. 1993, Ch. 873, Sec. 16.)
§ 17321.1.
17321.1. (Added by Stats. 2025, Ch. 231, Sec. 46.)
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