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DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 8. Natural Resources 17681-17681.6

§ 17681.3

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The amendments made to Section 613A(d)(4) of the Internal Revenue Code, relating to certain refiners excluded, by Section 1328 of the Energy Tax Incentives Act of 2005 (Title XIII of the Energy Policy Act of 2005, Public Law 109-58), shall not apply.

(Added by Stats. 2010, Ch. 14, Sec. 33. (SB 401) Effective January 1, 2011.)

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California Revenue and Taxation Code

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