California Revenue and Taxation Code

§ 17138.1

RTC § 17138.1 Effective Sep 24, 2002Div. 2 · Part 10 · Ch. 3 · Art. 3

Statute text

Gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by the California Energy Commission, the Public Utility Commission, or a local publicly owned electric utility, as defined in subdivision (d) of Section 9604 of the Public Utilities Code, for any expenses paid or incurred by a taxpayer for the purchase or installation of any of the following devices:

(a)A thermal system as defined in Section 25600 of the Public Resources Code.

(b)A solar system as defined in Section 25600 of the Public Resources Code.

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Legislative history

Added by Stats. 2002, Ch. 843, Sec. 1. Effective September 24, 2002.