{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17257","citation":"Rev. & Tax. Code, § 17257","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3"},{"name":"ARTICLE 6. Deductions [17201. - 17299.9.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-6"}],"history":"Added by Stats. 2010, Ch. 14, Sec. 22.   (SB 401)   Effective January 1, 2011.","effective":"2011-01-01","html":"<p>Section 179C of the Internal Revenue Code, relating to election to expense certain refineries, shall not apply.</p>","text":"Section 179C of the Internal Revenue Code, relating to election to expense certain refineries, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deductions-17257","source":"California Legislative Information bulk export (pubinfo)"}