Revenue and Taxation Code section 17286

In addition to the deduction denied under Section 162(c)(1) of the Internal Revenue Code, relating to payments made to officials or employees of a foreign government, no deduction shall be allowed for any payment that would be unlawful under the laws of the United States, if those laws were applicable to the payment and to the official or employee.

Source: Section 17286, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=17286.­ (updated Jul. 28, 1983; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 17286's source at ca​.gov