Rev. & Tax. Code, § 24661.6 · Article 3. Year of Inclusion

Rev. & Tax. Code, § 24661.6

Verbatim from the official edition

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

Section 451(k) of the Internal Revenue Code, relating to special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring policy, shall not apply.

Notes and commentary — not statutory text

History

Amended by Stats. 2025, Ch. 231, Sec. 112. (SB 711) Effective October 1, 2025.

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=24661.6.
Text hash: sha256 c5b89c74a45eab7889f05f2cde66ffff86729500d3df929ae6ad2fbe60fc9ca5
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.