California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10. PERSONAL INCOME TAX |
Chapter 3. Computation of Taxable Income |
ARTICLE 6. Deductions |
Section 17201.5.
Latest version.
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Section 181 of the Internal Revenue Code, relating to treatment of certain qualified film and television productions, shall not apply.
(Added by Stats. 2005, Ch. 691, Sec. 20. Effective October 7, 2005.)