Revenue and Taxation Code § 24443
‹ § 24442.5§ 24447 ›Open in browserleginfo ↗24443.
Section 274 of the Internal Revenue Code, relating to the disallowance of certain entertainment, gift, travel, etc., expenses, shall apply, except as otherwise provided.
(Amended by Stats. 2002, Ch. 35, Sec. 53. Effective May 8, 2002.)