Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 24326 — Other Exclusions

Cal. Rev. & Tax. Code § 24326

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1997-10-03
Current through
Nov 2, 2026 (California Legislative Counsel)

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

Citator

Cal. Rev. & Tax. Code § 24326 — Other Exclusions is in force in the current edition of the Code, and nothing recorded condemns it.

(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.