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DIVISION 2. OTHER TAXES 6001-60709›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 6. Gross Income 24271-24330›ARTICLE 1. Definitions 24271-24276

§ 24276

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Section 90 of the Internal Revenue Code, relating to illegal federal irrigation subsidies, shall apply to water delivered to the taxpayer on or after January 1, 1988, in taxable years beginning on or after January 1, 1989, except as otherwise provided.

(Amended by Stats. 2000, Ch. 862, Sec. 116. Effective January 1, 2001.)

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California Revenue and Taxation Code

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