California Revenue and Taxation Code

§ 24276

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 24276 Effective Jan 1, 2001Div. 2 · Part 11 · Ch. 6 · Art. 1

Statute text

View on leginfo.ca.gov

Section 90 of the Internal Revenue Code, relating to illegal federal irrigation subsidies, shall apply to water delivered to the taxpayer on or after January 1, 1988, in taxable years beginning on or after January 1, 1989, except as otherwise provided.

Legislative history

Amended by Stats. 2000, Ch. 862, Sec. 116. Effective January 1, 2001.