Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 11.: PART 11. CORPORATION TAX LAW/Ch. 7.: CHAPTER 7. Net Income/Art. 1.: ARTICLE 1. Deductions/§ 24343.3.
California Statutes

§ 24343.3. — 24343.3. (Amended by Stats. 2000, Ch. 862, Sec. 122.)

California § 24343.3.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 7.CHAPTER 7. Net Income
Art. 1.ARTICLE 1. Deductions

This text of California § 24343.3. (24343.3. (Amended by Stats. 2000, Ch. 862, Sec. 122.)) 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 § 24343.3. (2026).

Text

Any employer contribution to a medical savings account, as defined in Section 220 of the Internal Revenue Code, relating to medical savings accounts, if otherwise deductible under this part, shall be allowed only for the taxable year in which paid.

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Legislative History

Amended by Stats. 2000, Ch. 862, Sec. 122. Effective January 1, 2001.

Nearby Sections

7
§ 24343.
24343. (Amended by Stats. 2019, Ch. 39, Sec. 22.)
§ 24343.1.
24343.1. (Added by Stats. 2019, Ch. 39, Sec. 23.)
§ 24343.2.
24343.2. (Amended by Stats. 2011, Ch. 261, Sec. 23.)
§ 24343.3.
24343.3. (Amended by Stats. 2000, Ch. 862, Sec. 122.)
§ 24343.5.
24343.5. (Amended by Stats. 2000, Ch. 862, Sec. 123.)
§ 24343.7.
24343.7. (Amended by Stats. 2002, Ch. 35, Sec. 48.)
§ 24343.8.
24343.8. (Added by Stats. 2014, Ch. 792, Sec. 2.)
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