California § 24447 - The Franchise Tax Board may disallow a deduction under this part to an individual

Full text of California Public Contract Code - PCC § 24447 — The Franchise Tax Board may disallow a deduction under this part to an individual, with citation guidance and answers to common questions.

§ 24447. The Franchise Tax Board may disallow a deduction under this part to an individual

The Franchise Tax Board may disallow a deduction under this part to an individual or entity for amounts paid as remuneration for personal services if that individual or entity fails to report the payments required under Section 13050 of the Unemployment Insurance Code or Section 18631 on the date prescribed therefor (determined with regard to any extension of time for filing).

Source: official California text · Last verified 2026-08-27

Frequently Asked Questions About California § 24447

What does Public Contract Code - PCC § 24447 cover?

Section 24447 ("The Franchise Tax Board may disallow a deduction under this part to an individual") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite California § 24447?

A common citation format is "Public Contract Code - PCC § 24447" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of California law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.

How does California § 24447 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in California.