California Statutes
§ 17278.5. — 17278.5. (Added by Stats. 1997, Ch. 611, Sec. 36.)
California § 17278.5.
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 § 17278.5. (17278.5. (Added by Stats. 1997, Ch. 611, Sec. 36.)) 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 § 17278.5. (2026).
Text
The deduction allowed by Section 194 of the Internal Revenue Code, relating to amortization of reforestation expenditures, shall be available only with respect to qualified timber property located in this state.
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Legislative History
Added by Stats. 1997, Ch. 611, Sec. 36. Effective October 3, 1997.
Nearby Sections
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California § 17278.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17278.5..