DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 6. Gross Income 24271-24329›ARTICLE 3. Other Exclusions 24320-24329

§ 24326

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

(a) Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply, except as otherwise provided.

(b) Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply to amounts received on or after January 1, 1997.

(Amended by Stats. 1997, Ch. 611, Sec. 79. Effective October 3, 1997.)

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California Revenue and Taxation Code

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