California Statutes
§ 24326. — 24326. (Amended by Stats. 1997, Ch. 611, Sec. 79.)
California·Code RTC Revenue 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
(a)Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply, except as otherwise provided.
(b)Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply to amounts received on or after January 1, 1997.
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California § 24326. (24326. (Amended by Stats. 1997, Ch. 611, Sec. 79.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1997, Ch. 611, Sec. 79. Effective October 3, 1997.