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DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 6. Gross Income 24271-24329›ARTICLE 1. Definitions 24271-24276

§ 24275

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

In the case of any taxpayer who is required to include the amount of any nuclear decommissioning costs in the taxpayer’s cost of service for ratemaking purposes, there shall be includable in the gross income of that taxpayer the amount so included for any taxable year.

(Amended by Stats. 2000, Ch. 862, Sec. 115. Effective January 1, 2001.)

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California Revenue and Taxation Code

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