Revenue and Taxation Code section 18666

(a)

Section 1446 of the Internal Revenue Code, relating to withholding of tax on foreign partners’ share of effectively connected income, shall apply to the extent that the amounts represent income from California sources, except as otherwise provided.

(b)

(1)The rate of tax referred to in Section 1446(b)(2)(A) of the Internal Revenue Code shall be the maximum tax rate specified in Section 17041 and 17043, as applicable, rather than the rate specified in Section 1 of the Internal Revenue Code.

(2)

The rate of tax referred to in Section 1446(b)(2)(B) of the Internal Revenue Code shall be the rate specified in Section 23151, 23181, or 23183, as applicable, rather than the rate specified in Section 11 of the Internal Revenue Code.

(3)

The rate of tax referred to in Section 1446(f)(1) of the Internal Revenue Code, relating to disposition of partnership interests, shall be the rate specified in Section 17041 and 17043, as applicable, rather than the rate specified in Section 1, or Section 11, of the Internal Revenue Code, relating to tax imposed.

Source: Section 18666, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=18666.­ (updated Oct. 1, 2025; accessed Oct. 20, 2025).

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Verified:
Oct. 20, 2025

§ 18666's source at ca​.gov