Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17278.5 — Deductions
Cal. Rev. & Tax. Code § 17278.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1997-10-03
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The deduction allowed by Section 194 of the Internal Revenue Code, relating to amortization of reforestation expenditures, shall be available only with respect to qualified timber property located in this state.
Citator
Cal. Rev. & Tax. Code § 17278.5 — Deductions is in force in the current edition of the Code, and nothing recorded condemns it.
The deduction allowed by Section 194 of the Internal Revenue Code, relating to amortization of reforestation expenditures, shall be available only with respect to qualified timber property located in this state.