reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 16731 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 2 - Imposition of the Tax|ARTICLE 3 - Deficiency Determination|Section 16731.

16731.  In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16732 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 2 - Imposition of the Tax|ARTICLE 3 - Deficiency Determination|Section 16732.

16732.  In any case in which a deficiency has been determined in an erroneous amount, the Controller may, within three years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16733 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 2 - Imposition of the Tax|ARTICLE 3 - Deficiency Determination|Section 16733.

16733.  The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return or to show any transfer in the return filed, by personal service or by mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may in like manner be given to such other persons as the Controller deems advisable.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16734 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 2 - Imposition of the Tax|ARTICLE 3 - Deficiency Determination|Section 16734.

16734.  In any case in which it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may, within three years after the determination was made, bring an action against the state in the superior court having jurisdiction to have the tax modified in whole or in part.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16750 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 3 - Payment of Tax|ARTICLE 1 - Generally|Section 16750.

16750.  The person liable for payment of the federal generation skipping transfer tax shall be liable for the tax imposed by this part.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16751 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 3 - Payment of Tax|ARTICLE 1 - Generally|Section 16751.

16751.  The tax imposed by this part is due upon a taxable distribution or a taxable termination as determined under applicable provisions of the federal generation skipping transfer tax.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16752 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 3 - Payment of Tax|ARTICLE 1 - Generally|Section 16752.

16752.  The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16753 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 3 - Payment of Tax|ARTICLE 1 - Generally|Section 16753.

16753.  The tax shall be paid to the State Controller by remittance payable to the State Treasurer.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16760 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 3 - Payment of Tax|ARTICLE 2 - Interest and Penalties|Section 16760.

16760.  If the tax is not paid before it becomes delinquent, it bears interest thereafter and until it is paid at the same rate per annum as provided in Section 6621(a)(2) of the Internal Revenue Code, compounded daily.(Amended by Stats. 2000, Ch. 363, Sec. 8. Effective September 8, 2000. Operative January 1, 2001, by Sec. 11 of Ch. 363.)
CA Rev & Tax Code § 16761 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 3 - Payment of Tax|ARTICLE 2 - Interest and Penalties|Section 16761.

16761.  Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, and then, if there is any balance, to the tax itself.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16800 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 4 - Collection of Tax|ARTICLE 1 - Suit for Tax|Section 16800.

16800.  The state may enforce its claim for any tax imposed by this part and enforce the lien of the tax by a civil action in any court of competent jurisdiction against any person liable for the tax or against any property subject to the lien.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16810 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 4 - Collection of Tax|ARTICLE 2 - Lien of Tax|Section 16810.

16810.  The tax imposed by this part is a lien in the manner prescribed in Section 13610 upon the property transferred from the time the generation skipping transfer is made and until the expiration of 10 years from and after the time a deficiency determination is issued pursuant to the provisions of this part or until the tax is paid, whichever is earlier.(Amended by Stats. 1987, Ch. 894, Sec. 2.)
CA Rev & Tax Code § 16820 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 4 - Collection of Tax|ARTICLE 3 - Writ of Execution|Section 16820.

16820.  At any time after a tax imposed by this part is delinquent, the Controller may have a writ of execution issued for the enforcement of any judgment rendered pursuant to this part in respect to the tax.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16821 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 4 - Collection of Tax|ARTICLE 3 - Writ of Execution|Section 16821.

16821.  The writ shall be executed against any property of any person liable for the tax, or against any property subject to the lien of the tax.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16830 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 4 - Collection of Tax|ARTICLE 4 - Miscellaneous|Section 16830.

16830.  Proceedings for the collection of any tax imposed by this part may be commmenced at any time after the tax is due and within 10 years from and after the time a deficiency determination is issued pursuant to the provisions of this part.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16850 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 5 - Refunds|ARTICLE 1 - When Allowable|Section 16850.

16850.  If the Controller finds that there has been an overpayment of tax by a taxpayer for any reason, the amount of the overpayment shall be refunded to the taxpayer.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16851 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 5 - Refunds|ARTICLE 1 - When Allowable|Section 16851.

16851.  No refund shall be allowed or made after four years from the last day prescribed for filing the return or after one year from the date of the overpayment, whichever period expires the later, unless before the expiration of such period a claim therefor is filed by the taxpayer, or unless before the expiration of such period the Controller makes a refund. A claim for refund may be filed in such form as the Controller may prescribe, and the Controller shall allow or deny the claim, in whole or in part, and mail a notice of such determination to the claimant at the address stated on the claim.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16852 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 5 - Refunds|ARTICLE 1 - When Allowable|Section 16852.

16852.  Any person who has paid any tax imposed by this part which later is determined by judgment to have been in excess of the amount legally due, or an heir, the executor of the will, or the administrator of the estate of any such person, but not his assignee, is entitled to a refund in the amount of the excess paid within one year after the judgment becomes final.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16860 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 5 - Refunds|ARTICLE 2 - Suit for Refund|Section 16860.

16860.  Within four years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within 90 days after a determination under Section 16851 is issued, whichever is later, any person who has paid the tax may bring an action against the state in the superior court having jurisdiction to have the tax refunded, in whole or in part.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16861 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 5 - Refunds|ARTICLE 2 - Suit for Refund|Section 16861.

16861.  Process in the action directed to the state shall be served on the Controller.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16862 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 5 - Refunds|ARTICLE 2 - Suit for Refund|Section 16862.

16862.  After a hearing in which the Controller shall represent the state, the court shall review the Controller’s appraisement and determination of tax, and, as the case may require, shall by judgment modify or confirm the appraisement or determination in whole or in part.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16870 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 5 - Refunds|ARTICLE 3 - Interest on Refunds|Section 16870.

16870.  Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and 6622 of the Internal Revenue Code.(Amended by Stats. 2000, Ch. 363, Sec. 9. Effective September 8, 2000. Operative January 1, 2001, by Sec. 11 of Ch. 363.)
CA Rev & Tax Code § 16880 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 6 - Court Jurisdiction and Procedure Generally|ARTICLE 1 - Court Jurisdiction|Section 16880.

16880.  The superior court of the county in which a transferor resident of this state resided at the date of any generation skipping transfer made by him has jurisdiction to hear and determine all questions relative to any tax imposed by this part on the gift.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16881 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 6 - Court Jurisdiction and Procedure Generally|ARTICLE 1 - Court Jurisdiction|Section 16881.

16881.  In the case of a transferor who was not a resident of this state at the date of any generation skipping transfer made by him, the superior court of the county in which any of the transferor’s real property is situated, or, if he has no real property in this state, the superior court of the county in which any of his personal property is situated, has jurisdiction to hear and determine all questions relative to any tax imposed by this part. If the transferor has property in more than one county, the superior court of any such county whose jurisdiction is first invoked has exclusive jurisdiction.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16890 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 6 - Court Jurisdiction and Procedure Generally|ARTICLE 2 - Court Procedure Generally|Section 16890.

16890.  Except as otherwise provided in this part, the provisions of the Code of Civil Procedure relative to judgments, new trials, appeals, attachments and execution of judgments, so far as applicable, govern all proceedings under this part.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16900 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 7 - Administration|ARTICLE 1 - Generally|Section 16900.

16900.  This part is administered by the Controller.(Amended by Stats. 1983, Ch. 407, Sec. 5.)
CA Rev & Tax Code § 16901 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 7 - Administration|ARTICLE 1 - Generally|Section 16901.

16901.  The Controller may employ such assistants, including attorneys, as may from time to time be necessary for the proper administration of this part.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16902 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 7 - Administration|ARTICLE 1 - Generally|Section 16902.

16902.  The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16903 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 7 - Administration|ARTICLE 1 - Generally|Section 16903.

16903.  Under rules and regulations upon which the Controller and Franchise Tax Board may agree, the Franchise Tax Board shall cooperate in the enforcement of this part by reporting to the Controller any changes in the gross or net income of any person, or any other information obtained in the enforcement of any act administered by the Franchise Tax Board which may in any way indicate that a transfer has been made which is taxable under this part.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16904 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 7 - Administration|ARTICLE 1 - Generally|Section 16904.

16904.  Under rules and regulations upon which the Controller and State Board of Equalization may agree, the State Board of Equalization shall cooperate in the enforcement of this part by reporting to the Controller any information obtained in the enforcement of any act administered by the State Board of Equalization which may in any way indicate that a transfer has been made which is taxable under this part.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16905 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 7 - Administration|ARTICLE 1 - Generally|Section 16905.

16905.  The Controller on his own motion may appear in behalf of the state in any and all generation skipping transfer tax matters before any court.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16910 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 7 - Administration|ARTICLE 2 - Inspection of Records|Section 16910.

16910.  All information and records acquired by the Controller or any of his employees are confidential in nature, and, except insofar as may be necessary for the enforcement of this part or as may be permitted by this article, shall not be disclosed by any of them.Except insofar as may be necessary for the enforcement of this part or as may be permitted by this article, any former or incumbent Controller or employee of the Controller who discloses any information acquired by any inspection or examination made pursuant to this article is guilty of a felony, and upon conviction shall be imprisoned pursuant to subdivision (h) of Section 1170 of the Penal Code.(Amended by Stats. 2011, Ch. 15, Sec. 570. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.)
CA Rev & Tax Code § 16911 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 7 - Administration|ARTICLE 2 - Inspection of Records|Section 16911.

16911.  The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his generation skipping transfer tax records under such rules and regulations as he may prescribe.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 17071 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.|Section 17071.

17071.  Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.(Amended by Stats. 1999, Ch. 987, Sec. 7. Effective October 10, 1999.)
CA Rev & Tax Code § 17072 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.|Section 17072.

17072.  (a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.(b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply.(c) Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply.(Amended by Stats. 2010, Ch. 14, Sec. 9. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 17073 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.|Section 17073.

17073.  (a) Section 63 of the Internal Revenue Code, relating to taxable income defined, shall apply, except as otherwise provided.(b) The deduction allowed by Section 17208.1, relating to interest on loans or financed indebtedness obtained from a publicly owned utility for the purchase and installation of energy efficient products or equipment, may not be treated as a miscellaneous itemized deduction under Section 67(a) of the Internal Revenue Code, relating to the 2-percent floor on miscellaneous deductions.(c) For individuals who do not itemize deductions, the standard deduction computed in accordance with Section 17073.5 shall be allowed as a deduction in computing taxable income.(Amended by Stats. 2002, Ch. 664, Sec. 202. Effective January 1, 2003.)
CA Rev & Tax Code § 17073.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.|Section 17073.5.

17073.5.  (a) A taxpayer may elect to take a standard deduction as follows:(1) In the case of a taxpayer, other than a head of a household or a surviving spouse (as defined in Section 17046) or a married couple filing a joint return, the standard deduction shall be one thousand eight hundred eighty dollars ($1,880).(2) In the case of a head of household or a surviving spouse (as defined in Section 17046) or a married couple filing a joint return, the standard deduction shall be three thousand seven hundred sixty dollars ($3,760).(b) The standard deduction provided for in subdivision (a) shall be in lieu of all deductions other than those which are to be subtracted from gross income in computing adjusted gross income under Section 17072.(c) (1) The provisions of this section shall be applied in lieu of the provisions of Sections 63(c) and 63(f) of the Internal Revenue Code, relating to standard deductions.(2) Notwithstanding paragraph (1), Section 63(c)(5) of the Internal Revenue Code, relating to limitations on the standard deduction of certain dependents, and Section 63(c)(6)of the Internal Revenue Code, relating to certain individuals not eligible for the standard deduction, shall apply, except as otherwise provided. For purposes of this paragraph, the amount specified in Section 63(c)(5) of the Internal Revenue Code shall be adjusted for inflation in accordance with the provisions of Section 63(c)(4) of the Internal Revenue Code.(d) For each taxable year beginning on or after January 1, 1988, the Franchise Tax Board shall recompute the standard deduction amounts prescribed in subdivision (a). That computation shall be made as follows:(1) The California Department of Industrial Relations shall transmit annually to the Franchise Tax Board the percentage change in the California Consumer Price Index for all items from June of the prior calendar year to June of the current calendar year, no later than August 1 of the current calendar year.(2) The Franchise Tax Board shall compute an inflation adjustment factor by adding 100 percent to that portion of the percentage change figure which is furnished pursuant to paragraph (1) and dividing the result by 100.(3) The Franchise Tax Board shall multiply the standard deduction amounts in the preceding taxable year by the inflation adjustment factor determined in paragraph (2), and round off the resulting products to the nearest one dollar ($1).(4) In computing the standard deduction amounts pursuant to this subdivision, the amount provided in paragraph (2) of subdivision (a) shall be twice the amount provided in paragraph (1) of subdivision (a).(Amended by Stats. 1998, Ch. 322, Sec. 16. Effective August 20, 1998.)
CA Rev & Tax Code § 17074 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.|Section 17074.

17074.  Section 64 of the Internal Revenue Code, relating to ordinary income defined, shall apply, except as otherwise provided.(Amended by Stats. 1999, Ch. 987, Sec. 9. Effective October 10, 1999.)
CA Rev & Tax Code § 17075 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.|Section 17075.

17075.  Section 65 of the Internal Revenue Code, relating to ordinary loss defined, shall apply, except as otherwise provided.(Amended by Stats. 1999, Ch. 987, Sec. 10. Effective October 10, 1999.)