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Cal. Revenue and Taxation Code § 24276

Cal. Revenue and Taxation Code § 24276

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

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Cal. Revenue and Taxation Code § 24276, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921986
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Section 90 of the Internal Revenue Code, relating to illegal federal irrigation subsidies, shall apply to water delivered to the taxpayer on or after January 1, 1988, in taxable years beginning on or after January 1, 1989, except as otherwise provided.