California Revenue and Taxation Code

§ 17278.5

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17278.5 Effective Oct 3, 1997Div. 2 · Part 10 · Ch. 3 · Art. 6

Statute text

View on leginfo.ca.gov

The deduction allowed by Section 194 of the Internal Revenue Code, relating to amortization of reforestation expenditures, shall be available only with respect to qualified timber property located in this state.

Legislative history

Added by Stats. 1997, Ch. 611, Sec. 36. Effective October 3, 1997.