California Revenue and Taxation Code
§ 24326
RTC § 24326 Effective Oct 3, 1997Div. 2 · Part 11 · Ch. 6 · Art. 3
Statute text
View on leginfo.ca.gov(a)Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply, except as otherwise provided.
(b)Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply to amounts received on or after January 1, 1997.
Legislative history
Amended by Stats. 1997, Ch. 611, Sec. 79. Effective October 3, 1997.