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Cal. Revenue and Taxation Code § 24275

Cal. Revenue and Taxation Code § 24275

California · California Revenue and Taxation Code · Status: effective · Effective 2001-01-01

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Cal. Revenue and Taxation Code § 24275, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921985
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In the case of any taxpayer who is required to include the amount of any nuclear decommissioning costs in the taxpayer’s cost of service for ratemaking purposes, there shall be includable in the gross income of that taxpayer the amount so included for any taxable year.