Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24447 — Items Not Deductible
Cal. Rev. & Tax. Code § 24447
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2008-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The Franchise Tax Board may disallow a deduction under this part to an individual or entity for amounts paid as remuneration for personal services if that individual or entity fails to report the payments required under Section 13050 of the Unemployment Insurance Code or Section 18631 on the…
Citator
Cal. Rev. & Tax. Code § 24447 — Items Not Deductible is in force in the current edition of the Code, and nothing recorded condemns it.
The Franchise Tax Board may disallow a deduction under this part to an individual or entity for amounts paid as remuneration for personal services if that individual or entity fails to report the payments required under Section 13050 of the Unemployment Insurance Code or Section 18631 on the date prescribed therefor (determined with regard to any extension of time for filing).