Rev. & Tax. Code, § 17201.5 · Article 6. Deductions

Rev. & Tax. Code, § 17201.5

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Section 181 of the Internal Revenue Code, relating to treatment of certain qualified film and television productions, shall not apply.

Notes and commentary — not statutory text

History

Added by Stats. 2005, Ch. 691, Sec. 20. Effective October 7, 2005.

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&sectionNum=17201.5.
Text hash: sha256 41c7d752b50d00f8025344c3492b54860167aea8bcaace2900dae61e4f0e2b0f
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

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.