Home/California/Statutes/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. 6.: ARTICLE 6. Deductions/§ 17257.
California Statutes

§ 17257. — 17257. (Added by Stats. 2010, Ch. 14, Sec. 22.)

California § 17257.
JurisdictionCalifornia
Code RTCRevenue 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. 6.ARTICLE 6. Deductions

This text of California § 17257. (17257. (Added by Stats. 2010, Ch. 14, Sec. 22.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17257. (2026).

Text

Section 179C of the Internal Revenue Code, relating to election to expense certain refineries, shall not apply.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Added by Stats. 2010, Ch. 14, Sec. 22. (SB 401) Effective January 1, 2011.

Nearby Sections

3
§ 17257.
17257. (Added by Stats. 2010, Ch. 14, Sec. 22.)
§ 17257.2.
17257.2. (Added by Stats. 2010, Ch. 14, Sec. 23.)
§ 17257.4.
17257.4. (Added by Stats. 2010, Ch. 14, Sec. 24.)
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 17257., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17257..