Government Code section 8869.81

This chapter is enacted to implement the state volume limit established in Section 1301 of the Federal Tax Reform Act of 1986 (Public Law 99-514), Sections 1112 and 1401 of the American Recovery and Reinvestment Act of 2009 (26 U.S.C. Secs. 54a and 1400U-1), and Sections 142(k) and 146 of the Internal Revenue Code.

Source: Section 8869.81, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=8869.81. (accessed Apr. 24, 2025).

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Last Updated

Apr. 24, 2025

§ 8869.81’s source at ca.gov

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Location: https://california.public.law/codes/government_code_section_8869.81

Original Source: Section 8869.81, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=8869.81. (last accessed Apr. 24, 2025).