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California · Through 2026-09-13

RTC § 17222

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 10. PERSONAL INCOME TAX [17001. - 18181.]
  4. CHAPTER 3. Computation of Taxable Income [17071. - 17307.]
  5. ARTICLE 6. Deductions [17201. - 17299.9.]

No deduction shall be allowed for the tax deducted and withheld under Section 18662 and Section 13020 of the Unemployment Insurance Code either to the employer or to the recipient of the income in computing taxable income under this part.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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