BlackletterCalifornia law

Revenue and Taxation Code § 24276

ARTICLE 1. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 24276Official source ↗

Amended by Stats. 2000, Ch. 862, Sec. 116. Effective January 1, 2001.

Section 90 of the Internal Revenue Code, relating to illegal federal irrigation subsidies, shall apply to water delivered to the taxpayer on or after January 1, 1988, in taxable years beginning on or after January 1, 1989, except as otherwise provided.