{"data":{"id":"us-ca/rtc-24345.7","jurisdiction":"us-ca","citation":"RTC § 24345.7","heading":"","body":"A deduction shall not be allowed for the excise tax imposed by Section 5000D of the Internal Revenue Code, relating to designated drugs during noncompliance periods.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 7. Net Income [24341. - 24449.]","ARTICLE 1. Deductions [24341. - 24383.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c6a409504877cb3a0cf41d7a56b40d03000393f9f7f51b1fb20f32656f32f403","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24345.6","next":"us-ca/rtc-24346"},"notice":"GroundRules: Original legal text. Not legal advice."}