California § 24357.6. 24357.6. (Amended by Stats. 1999, Ch. 987, Sec. 96.)

California Statutes

§ 24357.6. — 24357.6. (Amended by Stats. 1999, Ch. 987, Sec. 96.)

California § 24357.6.

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 § 24357.6. (24357.6. (Amended by Stats. 1999, Ch. 987, Sec. 96.)) 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 § 24357.6. (2026).

Text

No deduction shall be allowed under this part for an out-of-pocket expenditure made on behalf of an organization described in Section 24359 (other than an organization described in subdivision (e) of Section 23704.5 (relating to churches, etc.)) if the expenditure is made for the purpose of influencing legislation (within the meaning of Section 23701d).

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