{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24661.6","citation":"Rev. & Tax. Code, § 24661.6","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 13. Accounting Periods and Methods of Accounting [24631. - 24726.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-13"},{"name":"ARTICLE 3. Year of Inclusion [24661. - 24679.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-13/article-3"}],"history":"Amended by Stats. 2025, Ch. 231, Sec. 112.   (SB 711)   Effective October 1, 2025.","effective":"2025-10-01","html":"<p>Section <a href=\"/rtc/451\">451</a>(k) of the Internal Revenue Code, relating to special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring policy, shall not apply.</p>","text":"Section 451(k) of the Internal Revenue Code, relating to special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring policy, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/year-of-inclusion-24661-6","source":"California Legislative Information bulk export (pubinfo)"}