{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24349.2","citation":"Rev. & Tax. Code, § 24349.2","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 7. Net Income [24341. - 24449.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-7"},{"name":"ARTICLE 1. Deductions [24341. - 24383.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-7/article-1"}],"history":"Added by Stats. 2010, Ch. 14, Sec. 67.   (SB 401)   Effective January 1, 2011.","effective":"2011-01-01","html":"<p>Section <a href=\"/rtc/280\">280</a>G of the Internal Revenue Code, relating to golden parachute payments, shall apply, except as otherwise provided.</p>","text":"Section 280G of the Internal Revenue Code, relating to golden parachute payments, shall apply, except as otherwise provided.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deductions-24349-2","source":"California Legislative Information bulk export (pubinfo)"}