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·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
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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California § 24343.3. (24343.3. (Amended by Stats. 2000, Ch. 862, Sec. 122.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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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