California Statutes
§ 18666. — 18666. (Amended by Stats. 2025, Ch. 231, Sec. 66.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10.2. PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS·Ch. 2. CHAPTER 2. Returns·Art. 5. ARTICLE 5. Withholding
(a)Section 1446 of the Internal Revenue Code, relating to withholding of tax on foreign partners’ share of effectively connected income, shall apply to the extent that the amounts represent income from California sources, except as otherwise provided.
(b)
(1)The rate of tax referred to in Section 1446(b)(2)(A) of the Internal Revenue Code shall be the maximum tax rate specified in Sections 17041 and 17043, as applicable, rather than the rate specified in Section 1 of the Internal Revenue Code.
(2)The rate of tax referred to in Section 1446(b)(2)(B) of the Internal
Revenue Code shall be the rate specified in Section 23151, 23181, or 23183, as applicable, rather than the rate specified in Section 11 of the Internal Revenue Code.
(3)The rate of tax referred to in Section 1446(f)(1)
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California § 18666. (18666. (Amended by Stats. 2025, Ch. 231, Sec. 66.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2025, Ch. 231, Sec. 66. (SB 711) Effective October 1, 2025.