Revenue and Taxation Code § 17257

ARTICLE 6. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 17257Official source ↗

Added by Stats. 2010, Ch. 14, Sec. 22. (SB 401) Effective January 1, 2011.

Section 179C of the Internal Revenue Code, relating to election to expense certain refineries, shall not apply.