Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 3 - Franchise Tax BoardChapter 3.5 - Bank and Corporation TaxSubchapter 7 - Net Income
Article 1 - Deductions
Section 24348(b) - Bad Debt Deduction for Banks and Savings and Loan Associations. [Repealed]

Cal. Code Regs. tit. 18 § 24348(b)

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Current through Register 2024 Notice Reg. No. 52, December 27, 2024
Section 24348(b) - Bad Debt Deduction for Banks and Savings and Loan Associations. [Repealed]

Cal. Code Regs. Tit. 18, § 24348(b)

1. Amendment filed 6-3-77; effective thirtieth day thereafter (Register 77, No. 23). For prior history, see Register 74, No. 48.
2. Amendment of subsections (3) and (5) filed 2-7-86 as an emergency; effective upon filing (Register 86, No. 6). A Certificate of Compliance must be transmitted to OAL within 120 days or emergency language will be repealed on 6-9-86.
3. Certificate of Compliance transmitted to OAL 6-4-86 and filed 7-2-86 (Register 86, No. 27).
4. Change without regulatory effect amending subsection (3)(E) and NOTE filed 7-30-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 31).
5. Change without regulatory effect repealing section filed 12-2-2002 pursuant to section 100, title 1, California Code of Regulations (Register 2002, No. 49).

Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 24348, Revenue and Taxation Code.

1. Amendment filed 6-3-77; effective thirtieth day thereafter (Register 77, No. 23). For prior history, see Register 74, No. 48.
2. Amendment of subsections (3) and (5) filed 2-7-86 as an emergency; effective upon filing (Register 86, No. 6). A Certificate of Compliance must be transmitted to OAL within 120 days or emergency language will be repealed on 6-9-86.
3. Certificate of Compliance transmitted to OAL 6-4-86 and filed 7-2-86 (Register 86, No. 27).
4. Change without regulatory effect amending subsection (3)(E) and Notefiled 7-30-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 31).
5. Change without regulatory effect repealing section filed 12-2-2002 pursuant to section 100, title 1, California Code of Regulations (Register 2002, No. 49).