Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 11.: PART 11. CORPORATION TAX LAW/Ch. 8.: CHAPTER 8. Corporate Distributions and Adjustments/§ 24481.
California Statutes

§ 24481. — 24481. (Repealed and added by Stats. 1991, Ch. 117, Sec. 82.)

California § 24481.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 8.CHAPTER 8. Corporate Distributions and Adjustments

This text of California § 24481. (24481. (Repealed and added by Stats. 1991, Ch. 117, Sec. 82.)) 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 § 24481. (2026).

Text

Section 383 of the Internal Revenue Code, relating to special limitations on certain excess credits, etc., is modified to apply to credits allowable under Chapter 3.5 (commencing with Section 23601), and the minimum tax credit allowable under Section 23453.

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Legislative History

Repealed and added by Stats. 1991, Ch. 117, Sec. 82. Effective July 16, 1991.
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California § 24481., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24481..