California Revenue and Taxation Code

§ 17138

RTC § 17138 Effective Aug 31, 2001Div. 2 · Part 10 · Ch. 3 · Art. 3

Statute text

Any amount received as a rebate or voucher from a local water or energy agency or supplier for any expenses the taxpayer paid or incurred for the purchase or installation of any of the following devices shall be treated as a refund or price adjustment of amounts payable to that water or energy agency or supplier:

(a)A water conservation water closet that meets the performance standards of American National Standards Institute Standard A112.19.2 and uses no more than 1.6 gallons per flush, or for the installation of a urinal that meets the performance standards of American National Standards Institute Standard A112.19.2 and uses no more than one gallon per flush.

(b)A water and energy efficient clothes washer that meets a 1.04 modified energy factor and 9.5 water use efficiency factor as determined by the State Energy Resources and Conservation Commission.

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Legislative history

Amended by Stats. 2001, Ch. 212, Sec. 1. Effective August 31, 2001.