RRF taxable on CA level?

Is there any guidance available for RRF for CA level? I have done some research, no guidance located.

I believe the Registration Renewal Fee (RRF) paid to the Attorney General's Office would be tax deductible in California because it is not a tax or a penalty, it is a fee. FTB Publication 984 (https://www.ftb.ca.gov/forms/misc/984.html) states:

No deduction allowed for taxes measured by income or profits (federal and state)

Although the RRF increases as gross annual revenue increases, it is not percentage but is instead expressed as a flat dollar amount for a given range of gross revenues. In addition, the difference between a tax and a fee is critical in California because there are limitations in the state constitution on the state's ability to raise taxes, but the requirements for fees are not the same. So the fact that it is called a fee and not a tax is important.

Maybe OP needs to clarify what RRF is. I thought he was talking about the Restaurant Revitalization Funds.

If it's a grant received under the Restaurant Revitalization Fund, the FTB says that it's taxable for CA purposes but not for Federal purposes.

https://www.ftb.ca.gov/about-ftb/data-reports-plans/Summary-of-Federal-Income-Tax-Changes/index.html#PL-117-2-9673