California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24310
Official textleginfo.legislature.ca.govlast amended
# (a)
Section 111 of the Internal Revenue Code, relating to recovery of tax benefit items, shall apply, except as otherwise provided.
# (b)
Sections 111(b) and 111(c) of the Internal Revenue Code, relating to credits and treatment of credit carryovers, shall be applicable with respect to credits allowable under this part.
Source: view the official text