Chapter 2. Imposition of Tax

Index

• Ca. Rev. and Tax. Code § 17041 Taxes
• Ca. Rev. and Tax. Code § 17041.5 Levy Or Collection of Income Tax Prohibited
• Ca. Rev. and Tax. Code § 17042 Applicability of Irc Section 2(b) and (C)
• Ca. Rev. and Tax. Code § 17043 Additional Tax
• Ca. Rev. and Tax. Code § 17045 Joint Return of Spouses
• Ca. Rev. and Tax. Code § 17046 "Surviving Spouse" Defined
• Ca. Rev. and Tax. Code § 17048 Computation of Tax Under Tax Tables Prescribed By Franchise Tax Board
• Ca. Rev. and Tax. Code § 17049 Deduction Based On Repayment of Item
• Ca. Rev. and Tax. Code § 17052 Earned Income Tax Credit
• Ca. Rev. and Tax. Code § 17052.1 Young Child Tax Credit
• Ca. Rev. and Tax. Code § 17052.2 [Repealed]
• Ca. Rev. and Tax. Code § 17052.6 Federal Credit Determined In Accordance With Irc Section 21
• Ca. Rev. and Tax. Code § 17052.8 Credit Determined In Accordance With Irc Section 43
• Ca. Rev. and Tax. Code § 17052.10 [Repealed]
• Ca. Rev. and Tax. Code § 17052.12 Credit Determined In Accordance With Irc Section 41
• Ca. Rev. and Tax. Code § 17052.17 [Repealed]
• Ca. Rev. and Tax. Code § 17052.18 [Repealed]
• Ca. Rev. and Tax. Code § 17053.5 [Effective Until 1/1/2020] Credit For Qualified Renter
• Ca. Rev. and Tax. Code § 17053.5 [Effective 1/1/2020] Credit For Qualified Renter
• Ca. Rev. and Tax. Code § 17053.6 Credit For Wages Paid Or Incurred to Prisoner Employed In Joint Venture Program
• Ca. Rev. and Tax. Code § 17053.7 Credit For Wages Paid to Employee Who Is Certified By Employment Development Department
• Ca. Rev. and Tax. Code § 17053.12 Credit For Transportation of Donated Agricultural Product
• Ca. Rev. and Tax. Code § 17053.14 [Repealed]
• Ca. Rev. and Tax. Code § 17052.25 Credit For Adoption Costs
• Ca. Rev. and Tax. Code § 17053.30 Credit For Qualified Contribution to State, Local Government, Or Designated Nonprofit Organization
• Ca. Rev. and Tax. Code § 17053.33 [Repealed]
• Ca. Rev. and Tax. Code § 17053.34 Credit For Employment of Qualified Employee In Targeted Tax Area
• Ca. Rev. and Tax. Code § 17053.37 [Repealed]
• Ca. Rev. and Tax. Code § 17053.42 Credit For Amount Paid Or Incurred For Eligible Access Expenditures
• Ca. Rev. and Tax. Code § 17053.45 [Repealed]
• Ca. Rev. and Tax. Code § 17053.46 Credit For Hiring Qualified Disadvantaged Individual Or Qualified Displaced Employee For Employment In Lambra
• Ca. Rev. and Tax. Code § 17053.47 Credit For Hiring Qualified Disadvantaged Individual For Employment In Manufacturing Enhancement Area
• Ca. Rev. and Tax. Code § 17053.49 [Repealed]
• Ca. Rev. and Tax. Code § 17053.57 Credit For Qualified Investment Into Community Development Financial Institution
• Ca. Rev. and Tax. Code § 17053.62 Credit For Ultra Low Sulfur Diesel Fuel Produced By Small Refiner
• Ca. Rev. and Tax. Code § 17053.70 [Repealed]
• Ca. Rev. and Tax. Code § 17053.73 Credit For Hiring Qualified Full-Time Employee and Paying Or Incurring Qualified Wages Attributable to Work Performed By Such Employee In Designated Census Tract Or Economic Development Area
• Ca. Rev. and Tax. Code § 17053.74 Credit For Employment of Qualified Employee In Enterprise Zone
• Ca. Rev. and Tax. Code § 17053.75 [Repealed]
• Ca. Rev. and Tax. Code § 17053.80 [Repealed]
• Ca. Rev. and Tax. Code § 17053.84 [Repealed]
• Ca. Rev. and Tax. Code § 17053.85 Credit For Qualified Expenditures For Production of Qualified Motion Picture
• Ca. Rev. and Tax. Code § 17053.86 Tax Credits For Contributions to Education Funds
• Ca. Rev. and Tax. Code § 17053.87 Credit For Contributions to the College Access Tax Credit Fund
• Ca. Rev. and Tax. Code § 17053.88 Credit For Qualified Taxpayer Who Donates Fresh Fruits Or Vegetables to Food Bank
• Ca. Rev. and Tax. Code § 17053.88.5 Credit For Qualified Donations to Food Bank
• Ca. Rev. and Tax. Code § 17053.91 Credit Against Net Tax For Rehabilitation of Certified Historic Structure Or Qualified Residence
• Ca. Rev. and Tax. Code § 17053.95 Credit Against the Net Tax For Qualified Motion Pictures
• Ca. Rev. and Tax. Code § 17053.98 Credit For Production of Qualified Motion Picture
• Ca. Rev. and Tax. Code § 17054 Credits For Personal Exemption
• Ca. Rev. and Tax. Code § 17054.1 Credit For Taxpayer Whose Federal Adjusted Gross Income Exceeds Threshold Amount
• Ca. Rev. and Tax. Code § 17054.5 Credit For Net Tax
• Ca. Rev. and Tax. Code § 17054.7 Credit For Qualified Senior Head of Household
• Ca. Rev. and Tax. Code § 17055 Allowance of Credits For Individual Who Is Nonresident Or Part-Year Resident
• Ca. Rev. and Tax. Code § 17056 "Dependents" Defined
• Ca. Rev. and Tax. Code § 17057.5 Legislative Intent Regarding Amount of State Low-Income Housing Tax Credit Allocated to Project
• Ca. Rev. and Tax. Code § 17058 State Low-Income Housing Credit
• Ca. Rev. and Tax. Code § 17059 [Repealed]
• Ca. Rev. and Tax. Code § 17059.1 [Repealed]
• Ca. Rev. and Tax. Code § 17059.2 Credit For Amount Determined By Committee and Approved
• Ca. Rev. and Tax. Code § 17061 Credit For Refund