Rev. & Tax. Code, § 17039.1 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 17039.1
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Notwithstanding Section 17039 or any other provision in this part to the contrary, the credit allowed by Section 17053.30 (relating to natural heritage) may reduce the tax imposed under Section 17041 or 17048 plus the tax imposed under Section 17504 (relating to the separate tax lump-sum distributions) below the tentative minimum tax, as defined by Section 17062, but only after allowance of the credit allowed by Section 17063.
Notes and commentary — not statutory text
History
Added by Stats. 2000, Ch. 113, Sec. 2. Effective July 10, 2000.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17039.1.
- Text hash
- sha256 a8363c1f3b96b6f00bae8e64eb47bf649b08be674666e99686f1d2c3c81328bb
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 17039Printed as Section 17039
- Rev. & Tax. Code, § 17041Printed as Section 17041 or 17048
- Rev. & Tax. Code, § 17048Printed as Section 17041 or 17048
- Rev. & Tax. Code, § 17053.30Printed as Section 17053.30
- Rev. & Tax. Code, § 17062Printed as Section 17062
- Rev. & Tax. Code, § 17063Printed as Section 17063
- Rev. & Tax. Code, § 17504Printed as Section 17504
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.