Revenue and Taxation Code § 17257.4

ARTICLE 6. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 17257.4Official source ↗

Added by Stats. 2010, Ch. 14, Sec. 24. (SB 401) Effective January 1, 2011.

Section 179E of the Internal Revenue Code, relating to election to expense advanced mine safety equipment, shall not apply.