California Revenue and Taxation Code

§ 24661.6

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

RTC § 24661.6 Effective Oct 1, 2025Div. 2 · Part 11 · Ch. 13 · Art. 3

Statute text

View on leginfo.ca.gov

Section 451(k) of the Internal Revenue Code, relating to special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring policy, shall not apply.

Legislative history

Amended by Stats. 2025, Ch. 231, Sec. 112. (SB 711) Effective October 1, 2025.