California Legal Codes and Statutes

§ 24689

Amended by Stats. 1993, Ch. 877, Sec. 71. Effective October 6, 1993.

Section 468 of the Internal Revenue Code, relating to special rules for mining and solid waste reclamation and closing costs, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 24689 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-13-accounting-periods-and-methods-of-accounting/article-4-year-of-deduction/section-24689

Other sections in Article 4 - Year of Deduction

§ 24681§ 24682§ 24685§ 24685.5§ 24688§ 24689§ 24690§ 24691§ 24692§ 24693§ 24694

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