Cal. Rev. & Tax. Code § 24276

Current through the 2023 Legislative Session.

Section 24276 - Applicability of IRC Section 90

Section 90 of the Internal Revenue Code, relating to illegal federal irrigation subsidies, shall apply to water delivered to the taxpayer on or after January 1, 1988, in taxable years beginning on or after January 1, 1989, except as otherwise provided.

Ca. Rev. and Tax. Code § 24276

Amended by Stats 2000 ch 862 (AB 1843), s 116, eff. 1/1/2001.