California Legal Codes and Statutes

§ 17257

Added by Stats. 2010, Ch. 14, Sec. 22. (SB 401) Effective January 1, 2011.

Section 179C of the Internal Revenue Code, relating to election to expense certain refineries, shall not apply.

Cite this section

Cal. Rev. & Tax. Code § 17257 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-3-computation-of-taxable-income/article-6-deductions/section-17257

Other sections in Article 6 - Deductions

§ 17201§ 17201.1§ 17201.2§ 17201.3§ 17201.4§ 17201.5§ 17201.6§ 17201.7§ 17202§ 17203…§ 17278.5§ 17279§ 17279.4§ 17279.6§ 17280§ 17282§ 17286§ 17287§ 17299.8§ 17299.9

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