BlackletterCalifornia law

Revenue and Taxation Code § 24688

ARTICLE 4. Year of Deduction

Current as of September 28, 2026Rev. & Tax. Code, § 24688Official source ↗

Amended by Stats. 1993, Ch. 877, Sec. 70. Effective October 6, 1993.

Section 467 of the Internal Revenue Code, relating to certain payments for the use of property or services, shall apply, except as otherwise provided.