Revenue and Taxation Code § 17201.4

ARTICLE 6. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 17201.4Official source ↗

Added by Stats. 2005, Ch. 691, Sec. 19. Effective October 7, 2005.

Section 179B of the Internal Revenue Code, relating to deductions for capital costs incurred in complying with Environmental Protection Agency sulfur regulations, shall not apply.