Revenue and Taxation Code § 24661.6

ARTICLE 3. Year of Inclusion

Current as of September 28, 2026Rev. & Tax. Code, § 24661.6Official source ↗

Amended by Stats. 2025, Ch. 231, Sec. 112. (SB 711) Effective October 1, 2025.

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.