California Statutes
§ 17279.6. — 17279.6. (Added by Stats. 2010, Ch. 14, Sec. 29.)
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. 6. ARTICLE 6. Deductions
Section 198A of the Internal Revenue Code, relating to expensing of qualified disaster expenses, shall not apply.
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California § 17279.6. (17279.6. (Added by Stats. 2010, Ch. 14, Sec. 29.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2010, Ch. 14, Sec. 29. (SB 401) Effective January 1, 2011.