Section 17222.

Cal. Revenue and Taxation Code - RTC § 17222.
in effect
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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.

References

referencesCal. Unemployment Insurance Code - UIC § 13020.
referencesCal. Revenue and Taxation Code - RTC § 18662.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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