Section 24453.

Cal. Revenue and Taxation Code - RTC § 24453.

in effect

Section 302(c)(2) of the Internal Revenue Code, relating to determining termination of interest, is modified to refer to the periods of limitation provided in “Chapter 4 (commencing with Section 19001) and Chapter 5 (commencing with Section 19201) of Part 10.2,” in lieu of “Sections 6501 and 6502” of the Internal Revenue Code and to refer to “taxes imposed under the Personal Income Tax Law” and the “Corporation Tax Law,” in lieu of “Federal income tax.”

References

referencesCal. Revenue and Taxation Code - RTC § 302.

referencesCal. Revenue and Taxation Code - RTC § 19001.

referencesCal. Revenue and Taxation Code - RTC § 19201.

referencesCal. Revenue and Taxation Code - RTC § 6501.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026