Rev. & Tax. Code, § 18666 · Article 5. Withholding
Rev. & Tax. Code, § 18666
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Section 1446 of the Internal Revenue Code, relating to withholding of tax on foreign partners’ share of effectively connected income, shall apply to the extent that the amounts represent income from California sources, except as otherwise provided.
(b) (1) The rate of tax referred to in Section 1446(b)(2)(A) of the Internal Revenue Code shall be the maximum tax rate specified in Sections 17041 and 17043, as applicable, rather than the rate specified in Section 1 of the Internal Revenue Code.
(2) The rate of tax referred to in Section 1446(b)(2)(B) of the Internal Revenue Code shall be the rate specified in Section 23151, 23181, or 23183, as applicable, rather than the rate specified in Section 11 of the Internal Revenue Code.
(3) Section 1446(f) of the Internal Revenue Code, relating to special rules for withholding on dispositions of partnership interests, shall not apply.
Notes and commentary — not statutory text
History
Amended by Stats. 2026, Ch. 236, Sec. 31. (SB 1435) Effective September 14, 2026. Applicable to taxable years beginning on or after January 1, 2025, provided in Section 46\nof Stats. 2026, Ch. 236.
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=18666.
- Text hash
- sha256 3be26b20b8b5346f3077b75c098fbc89c683d9c05edea4a932cad5ac2c534739
- 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, § 17041Printed as Sections 17041 and 17043
- Rev. & Tax. Code, § 17043Printed as Sections 17041 and 17043
- Rev. & Tax. Code, § 23151Printed as Section 23151, 23181, or 23183
- Rev. & Tax. Code, § 23181Printed as Section 23151, 23181, or 23183
- Rev. & Tax. Code, § 23183Printed as Section 23151, 23181, or 23183
Cited by 3 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 18666. Each shows the citation as that text prints it.
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