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California Personal Income Tax Laws
Explanation of Chart and More Information on 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 |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
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- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
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