DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 3. Computation of Taxable Income 17071-17307›ARTICLE 6. Deductions 17201-17299.9

§ 17257

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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

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

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California Revenue and Taxation Code

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