Is Cal. Rev. & Tax. Code § 17276.22 — Deductions still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 17276.22 — Deductions

Cal. Rev. & Tax. Code § 17276.22

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2026-09-14
Current through: Nov 2, 2026 (California Legislative Counsel)

Citator

Cal. Rev. & Tax. Code § 17276.22 — Deductions is in force in the current edition of the Code, and nothing recorded condemns it.

Notwithstanding Section 17276.2, 17276.5, or 17276.6, as those sections read on November 30, 2014, or Section 17276.1, 17276.4, or 17276.7 to the contrary, a net operating loss attributable to a taxable year beginning on or after January 1, 2008, shall be a net operating carryover to each of the 20 taxable years following the year of the loss, and a net operating loss attributable to a taxable year beginning on or after January 1, 2013, and before January 1, 2019, shall also be a net operating loss carryback to each of the two taxable years preceding the taxable year of loss.