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.
Cal. Rev. & Tax. Code § 24345.7
Deductions
Added by Stats. 2025, Ch. 231, Sec. 91
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.