California Statutes
§ 24372.3. — 24372.3. (Amended by Stats. 1993, Ch. 877, Sec. 51.)
California § 24372.3.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 7.CHAPTER 7. Net Income
Art. 1.ARTICLE 1. Deductions
This text of California § 24372.3. (24372.3. (Amended by Stats. 1993, Ch. 877, Sec. 51.)) 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 § 24372.3. (2026).
Text
(a)Section 169 of the Internal Revenue Code, relating to amortization of pollution control facilities, shall apply, except as otherwise provided.
(b)The deduction allowed by this section shall be available only with respect to facilities located in this state.
(c)The “state certifying authority,” as defined in Section 169(d)(2) of the Internal Revenue Code, means the State Air Resources Board, in the
case of air pollution, and the State Water Resources Control Board, in the case of water pollution.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Amended by Stats. 1993, Ch. 877, Sec. 51. Effective October 6, 1993.
Nearby Sections
2
Cite This Page — Counsel Stack
Bluebook (online)
California § 24372.3., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24372.3..