Revenue and Taxation Code section 24481

Section 383 of the Internal Revenue Code, relating to special limitations on certain excess credits, etc., is modified to apply to credits allowable under Chapter 3.5 (commencing with Section 23601), and the minimum tax credit allowable under Section 23453.

Source: Section 24481, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24481. (updated Jul. 16, 1991; accessed Aug. 25, 2025).

24451
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24452
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24455
24456
24458
24459
24461
24462
24465
24471
24472
24473
24481

Up to date

Verified:
Aug. 25, 2025

§ 24481's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24481

Original Source: Section 24481, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24481. (last accessed May 12, 2025).