Rev. & Tax. Code, § 17048 · Chapter 2. Imposition of Tax
Rev. & Tax. Code, § 17048
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) In lieu of the tax imposed under Section 17041, individuals with taxable income of such amounts as prescribed by the Franchise Tax Board, shall compute their taxes under tax tables prescribed by the Franchise Tax Board. The tax tables shall reflect the tax imposed under Section 17041 in income progressions of not less than one hundred dollars ($100), giving effect to the marital or other status of the individual. For purposes of this part, the tax imposed by this section shall be treated as tax imposed by Section 17041.
(b) Subdivision (a) shall not apply to any of the following:
(1) An individual to whom subdivision (b) of Section 17504 (relating to the tax on lump-sum distributions) applies for the taxable year.
(2) An individual making a return under Section 443(a)(1) of the Internal Revenue Code for a period of less than 12 months on account of a change in annual accounting period.
(3) An estate or trust.
Notes and commentary — not statutory text
History
Amended by Stats. 1988, Ch. 1170, Sec. 1. Effective September 22, 1988.
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=17048.
- Text hash
- sha256 b2bb40f1b3a1ad2b1e3d10fe87d90788a0bdce2e38e7a97268f1359fed9457b1
- 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
Cited by 8 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 17048. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 17039Printed as Section 17041 or 17048
- Rev. & Tax. Code, § 17039.1Printed as Section 17041 or 17048
- Rev. & Tax. Code, § 17053.91Printed as Section 17041 or 17048
- Rev. & Tax. Code, § 17053.92Printed as Section 17041 or 17048
- Rev. & Tax. Code, § 17054Printed as Section 17041 or 17048
- Rev. & Tax. Code, § 17062Printed as Section 17041 or 17048
- Rev. & Tax. Code, § 17560Printed as Section 17041 or 17048
- Rev. & Tax. Code, § 19136Printed as Section 17041 or 17048
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