Revenue and Taxation Code § 17201.4
‹ § 17201.3§ 17201.5 ›Open in browserleginfo ↗17201.4.
Section 179B of the Internal Revenue Code, relating to deductions for capital costs incurred in complying with Environmental Protection Agency sulfur regulations, shall not apply.
(Added by Stats. 2005, Ch. 691, Sec. 19. Effective October 7, 2005.)