Rev. & Tax. Code, § 17257 · Article 6. Deductions

Rev. & Tax. Code, § 17257

Verbatim from the official edition

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

Section 179C of the Internal Revenue Code, relating to election to expense certain refineries, shall not apply.

Notes and commentary — not statutory text

History

Added by Stats. 2010, Ch. 14, Sec. 22. (SB 401) Effective January 1, 2011.

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=17257.
Text hash: sha256 e8fbb07966eba3a57a142a5a2d1b3e8cc3fa4509e2c8d4c1d2f7a59f89b122a3
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.