California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24343.1
Official textleginfo.legislature.ca.govlast amended
# (a)
The amendments made by Section 13531(a) of the Tax Cuts and Jobs Act (Public Law 115-97) to add Section 162(r) to the Internal Revenue Code, relating to the disallowance of FDIC premiums paid by certain large financial institutions, shall apply, except as otherwise provided.
# (b)
For purposes of this section, Article 9 (commencing with Section 23361) of Chapter 2 of Part 11 shall not apply.
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