Cal. Rev. & Tax. Code § 24275

Current through the 2023 Legislative Session.
Section 24275 - Nuclear decommissioning costs

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.

Ca. Rev. and Tax. Code § 24275

Amended by Stats 2000 ch 862 (AB 1843), s 115, eff. 1/1/2001.