California Legal Codes and Statutes

§ 24326

Amended by Stats. 1997, Ch. 611, Sec. 79. Effective October 3, 1997.
(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.

Cite this section

Cal. Rev. & Tax. Code § 24326 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-6-gross-income/article-3-other-exclusions/section-24326

Other sections in Article 3 - Other Exclusions

§ 24320§ 24321§ 24322§ 24323§ 24324§ 24325§ 24326§ 24327§ 24329

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