BlackletterCalifornia law

Revenue and Taxation Code § 24689

ARTICLE 4. Year of Deduction

Current as of September 28, 2026Rev. & Tax. Code, § 24689Official source ↗

Amended by Stats. 1993, Ch. 877, Sec. 71. Effective October 6, 1993.

Section 468 of the Internal Revenue Code, relating to special rules for mining and solid waste reclamation and closing costs, shall apply, except as otherwise provided.