Revenue and Taxation Code § 24694

ARTICLE 4. Year of Deduction

Current as of September 28, 2026Rev. & Tax. Code, § 24694Official source ↗

Added by Stats. 2005, Ch. 691, Sec. 71. Effective October 7, 2005.

Section 470 of the Internal Revenue Code, relating to limitation on deductions allocable to property used by governments or other tax-exempt entities, shall apply, except as otherwise provided.