Revenue and Taxation Code § 24326
‹ § 24325§ 24327 ›Open in browserleginfo ↗24326.
(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.
(Amended by Stats. 1997, Ch. 611, Sec. 79. Effective October 3, 1997.)