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. 3.: ARTICLE 3. Items Not Deductible/§ 24426.
California Statutes

§ 24426. — 24426. (Added by Stats. 1955, Ch. 938.)

California § 24426.
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. 3.ARTICLE 3. Items Not Deductible

This text of California § 24426. (24426. (Added by Stats. 1955, Ch. 938.)) 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 § 24426. (2026).

Text

Amounts paid or accrued for such taxes and carrying charges as, under regulations prescribed by the Franchise Tax Board, are chargeable to capital account with respect to property, if the taxpayer elects, in accordance with such regulations, to treat such taxes or charges as so chargeable.

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Legislative History

Added by Stats. 1955, Ch. 938.
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California § 24426., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24426..