{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24275","citation":"Rev. & Tax. Code, § 24275","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 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 6. Gross Income [24271. - 24329.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-6"},{"name":"ARTICLE 1. Definitions [24271. - 24276.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-6/article-1"}],"history":"Amended by Stats. 2000, Ch. 862, Sec. 115.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>In the case of any taxpayer who is required to include the amount of any nuclear decommissioning costs in the taxpayer’s cost of service for ratemaking purposes, there shall be includable in the gross income of that taxpayer the amount so included for any taxable year.</p>","text":"In the case of any taxpayer who is required to include the amount of any nuclear decommissioning costs in the taxpayer’s cost of service for ratemaking purposes, there shall be includable in the gross income of that taxpayer the amount so included for any taxable year.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-24275","source":"California Legislative Information bulk export (pubinfo)"}