Revenue and Taxation Code section 24310

(a)

Section 111 of the Internal Revenue Code, relating to recovery of tax benefit items, shall apply, except as otherwise provided.

(b)

Sections 111(b) and 111(c) of the Internal Revenue Code, relating to credits and treatment of credit carryovers, shall be applicable with respect to credits allowable under this part.

Source: Section 24310, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24310. (updated Jul. 16, 1991; accessed Oct. 20, 2025).

Up to date

Verified:
Oct. 20, 2025

§ 24310's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24310

Original Source: Section 24310, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24310. (last accessed May 12, 2025).