Section 8869.81.

Cal. Government Code - GOV § 8869.81.
in effect
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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.

References

referencesCal. Government Code - GOV § 1301.
referencesCal. Government Code - GOV § 1112.
referencesCal. Government Code - GOV § 142.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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