California Statutes

Code Section
Rev. & Tax Code ยงยง17041, et seq.

Who is Required to File
Resident persons, including estates and trusts; nonresidents and part-year residents are liable for prorata share

Rate
First $11,924 1%; Next $16,342, 2%; Next $16,346, 4%; Next $17,318, 6%; Next $16,336, 8%; Over $78,266, 9.3%

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes


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