Revenue and Taxation Code § 24661.6
‹ § 24661.5§ 24667 ›Open in browserleginfo ↗24661.6.
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.
(Amended by Stats. 2025, Ch. 231, Sec. 112. (SB 711) Effective October 1, 2025.)