Cal. Revenue and Taxation Code § 17276.22
Cal. Revenue and Taxation Code § 17276.22
California · California Revenue and Taxation Code · Status: effective · Effective 2026-09-14
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- Citation
- Cal. Revenue and Taxation Code § 17276.22, California, version 2 as recorded 2026-10-01, yourstate.us, https://yourstate.us/provision/920707
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Full text
Notwithstanding Section 17276.2, 17276.5, or 17276.6, as those sections read on November 30, 2014, or Section 17276.1, 17276.4, or 17276.7 to the contrary, a net operating loss attributable to a taxable year beginning on or after January 1, 2008, shall be a net operating carryover to each of the 20 taxable years following the year of the loss, and a net operating loss attributable to a taxable year beginning on or after January 1, 2013, and before January 1, 2019, shall also be a net operating loss carryback to each of the two taxable years preceding the taxable year of loss.