BlackletterCalifornia law

Revenue and Taxation Code § 17201.5

ARTICLE 6. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 17201.5Official source ↗

Added by Stats. 2005, Ch. 691, Sec. 20. Effective October 7, 2005.

Section 181 of the Internal Revenue Code, relating to treatment of certain qualified film and television productions, shall not apply.