California Statutes

§ 17138. — 17138. (Amended by Stats. 2001, Ch. 212, Sec. 1.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 3. CHAPTER 3. Computation of Taxable Income·Art. 3. ARTICLE 3. Items Specifically Excluded from Gross Income

Any amount received as a rebate or voucher from a local water or energy agency or supplier for any expenses the taxpayer paid or incurred for the purchase or installation of any of the following devices shall be treated as a refund or price adjustment of amounts payable to that water or energy agency or supplier:

(a)A water conservation water closet that meets the performance standards of American National Standards Institute Standard A112.19.2 and uses no more than 1.6 gallons per flush, or for the installation of a urinal that meets the performance standards of American National Standards Institute Standard A112.19.2 and uses no more than one gallon per flush.
(b)A water and energy efficient clothes washer that meets a 1.04 modified energy factor and 9.5 water use efficiency fact

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California § 17138. (17138. (Amended by Stats. 2001, Ch. 212, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Amended by Stats. 2001, Ch. 212, Sec. 1. Effective August 31, 2001.

Nearby Sections

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