California Statutes
§ 24310. — 24310. (Amended by Stats. 1991, Ch. 117, Sec. 58.)
California § 24310.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 6.CHAPTER 6. Gross Income
Art. 2.ARTICLE 2. Exclusions
This text of California § 24310. (24310. (Amended by Stats. 1991, Ch. 117, Sec. 58.)) 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 § 24310. (2026).
Text
(a)Section 111 of the Internal Revenue Code, relating to recovery of tax benefit items, shall apply, except as otherwise provided.
(b)Sections 111(b) and 111(c) of the Internal Revenue Code, relating to credits and treatment of credit carryovers, shall be applicable with respect to credits allowable under this part.
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Legislative History
Amended by Stats. 1991, Ch. 117, Sec. 58. Effective July 16, 1991.
Nearby Sections
2
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California § 24310., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24310..