Rev. & Tax. Code, § 17201.4 · Article 6. Deductions

Rev. & Tax. Code, § 17201.4

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Section 179B of the Internal Revenue Code, relating to deductions for capital costs incurred in complying with Environmental Protection Agency sulfur regulations, shall not apply.

Notes and commentary — not statutory text

History

Added by Stats. 2005, Ch. 691, Sec. 19. Effective October 7, 2005.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17201.4.
Text hash: sha256 7bc2b510f7825eeca7c5f2abbd05a900633e449a19f9037932a69d49ad83aff7
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.