Section 24481.

Cal. Revenue and Taxation Code - RTC § 24481.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.

References

referencesCal. Revenue and Taxation Code - RTC § 23601.
referencesCal. Revenue and Taxation Code - RTC § 23453.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements