DIVISION 2. OTHER TAXES 6001-60709›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 7. Net Income 24341-24449›ARTICLE 1. Deductions 24341-24383

§ 24349.2

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Section 280G of the Internal Revenue Code, relating to golden parachute payments, shall apply, except as otherwise provided.

(Added by Stats. 2010, Ch. 14, Sec. 67. (SB 401) Effective January 1, 2011.)

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California Revenue and Taxation Code

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