Cal. RTC § 17299.8
This is the official text of Cal. RTC § 17299.8, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
The Franchise Tax Board may disallow a deduction under this part to an individual or entity for amounts paid as remuneration for personal services if that individual or entity fails to report the payments required under Section 13050 of the Unemployment Insurance Code or Section 18631 on the date prescribed therefor (determined with regard to any extension of time for filing).
Status: in_force · Read it on the official government site
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