California Personal Income Tax Laws
|Code Section||Rev. & Tax Code §§17041, 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 Deductible||No|
|Federal Income Used as Basis||Yes|
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