Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 11.: PART 11. CORPORATION TAX LAW/Ch. 4.5.: CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders/§ 23808.
California Statutes

§ 23808. — 23808. (Amended by Stats. 1988, Ch. 11, Sec. 64.)

California § 23808.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 4.5.CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders

This text of California § 23808. (23808. (Amended by Stats. 1988, Ch. 11, Sec. 64.)) 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 § 23808. (2026).

Text

Sections 1373 and 1379 of the Internal Revenue Code shall not be applicable.

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Legislative History

Amended by Stats. 1988, Ch. 11, Sec. 64. Effective February 19, 1988. Applicable to income years beginning on or after January 1, 1988, by Sec. 93 of Ch. 11.
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California § 23808., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23808..