California Statutes
§ 24661.4. — 24661.4. (Added by Stats. 2025, Ch. 231, Sec. 110.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 13. CHAPTER 13. Accounting Periods and Methods of Accounting·Art. 3. ARTICLE 3. Year of Inclusion
Section 451(b) of the Internal Revenue Code, relating to inclusion not later than for financial accounting purposes, shall not apply to specified credit card fees, as defined in Treasury Regulations Section 1.451-3(j)(2).
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California § 24661.4. (24661.4. (Added by Stats. 2025, Ch. 231, Sec. 110.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2025, Ch. 231, Sec. 110. (SB 711) Effective October 1, 2025.