October 31, 2026
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Tag: Revenue and Taxation Code

Income Tax Deductions

October 29, 2026   2:30 amOctober 29, 2026   2:31 am
Revenue and Taxation Code Division 2, Part 10, Chapter 3, Article 6 deals with deduction in computing taxable income under the California Personal Income Tax Law. Section 17201 provides that Part VI of Subchapter B of Chapter 1 of Subtitle...
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Credit for Taxes Paid

October 27, 2026   2:00 pmOctober 27, 2026   2:01 pm
Division 2, Part 10, Chapter 12 of the Revenue and Taxation Code deals with credit for taxes paid under the California Personal Income Tax Law. Section 18001 provides that residents are allowed a credit against the “net tax” for net...
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Corporate Net Income

October 21, 2026   2:30 amOctober 21, 2026   2:31 am
Chapter 7 of Part 11 of Division 2 of the Revenue and Taxation Code deals with net income under the Corporate Tax Law in California. Article 1 deals with deductions. Section 24341 defines the term “net income.” Section 24343 states...
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Support Services and the Sales Tax

October 19, 2026   2:30 amOctober 19, 2026   2:31 am
Article 4 of Chapter 2 of Part 1 of Division 2 of the Revenue and Taxation Code deals with the inclusion of support services in the sales tax. Section 6150 defines the following terms: “county,” “personal care services,” “gross receipts,”...
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Should Sunset Dates Be Required for All New Laws?

September 24, 2026   2:00 pmSeptember 24, 2026   2:01 pm
I have a proposal for consideration for the upcoming 2027 California Legislative Session. Should all new statutes have a sunset date? And perhaps a required report to the Legislature and Administration? This is already a requirement for all new or...
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For Sales Tax Rates, How High is Too High?

September 14, 2026   12:00 pmSeptember 14, 2026   12:01 pm
California voters usually encounter sales-tax increases one at a time. A quarter-cent here, a half-cent there, perhaps a penny for a city facing a budget shortfall. Viewed individually, each increase can seem both modest and necessary. But after years of...
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Suits for Refund

September 5, 2026   2:00 pmSeptember 5, 2026   2:01 pm
Article 2 of Chapter 7 of Part 1 of Division 2 of the Revenue and Taxation Code deals with suits for refund involving overpayments of sales and use taxes in this state. Section 6931 provides that no injunction or writ...
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