"California does not tax dividends paid by a fund attributable to interest received from U.S. obligations or California state or municipal obligations IF at least 50% of the fund’s assets would be exempt from California tax when held by an individual. California taxes dividends derived from mutual
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2016 FTB Pub. 1001 Supplemental Guidelines to California Adjustments
How much can I deduct for vehicle license fees? | California Franchise Tax Board
https://www.ftb.ca.gov/forms/2014/14_1031.pdf