California Revenue and Taxation Code

§ 17222

RTC § 17222 Effective Jun 16, 1993Div. 2 · Part 10 · Ch. 3 · Art. 6

Statute text

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.

Legislative history

Amended by Stats. 1993, Ch. 31, Sec. 8. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.