California § 24323. 24323. (Added by Stats. 1990, Ch. 809, Sec. 2.)

California Statutes

§ 24323. — 24323. (Added by Stats. 1990, Ch. 809, Sec. 2.)

California § 24323.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 11.PART 11. CORPORATION TAX LAW

Ch. 6.CHAPTER 6. Gross Income

Art. 3.ARTICLE 3. Other Exclusions

This text of California § 24323. (24323. (Added by Stats. 1990, Ch. 809, Sec. 2.)) 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 § 24323. (2026).

Text

Any amount received as a rebate from a local water agency or supplier for any expenses the taxpayer paid or incurred for the purchase or installation of each water conservation water closet that meets the performance standards of the American National Standards Institute Standard A112.19.2 and uses no more than 1.6 gallons per flush, shall be treated as a refund or price adjustment of amounts payable to that water agency or supplier.

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Any amount received as a rebate from a local water agency or supplier for any expenses the taxpayer paid or incurred for the purchase or installation of each water conservation water closet that meets the performance standards of the American National Standards Institute Standard A112.19.2 and uses no more than 1.6 gallons per flush, shall be treated as a refund or price adjustment of amounts payable to that water agency or supplier.

Legislative History

Added by Stats. 1990, Ch. 809, Sec. 2. Effective September 14, 1990.

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California § 24323., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24323..