BlackletterCalifornia law

Revenue and Taxation Code § 17020.13

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 17020.13Official source ↗

Amended by Stats. 1993, Ch. 877, Sec. 6. Effective October 6, 1993.

Section 7701(k) of the Internal Revenue Code, relating to treatment of certain amounts paid to charity, shall apply, except as otherwise provided.