Cal. Revenue and Taxation Code § 24949.3
Cal. Revenue and Taxation Code § 24949.3
California · California Revenue and Taxation Code · Status: effective · Effective 2005-10-07
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- Citation
- Cal. Revenue and Taxation Code § 24949.3, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/922282
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Full text
For purposes of Sections 24943 through 24946, if, because of drought, flood, other weather-related conditions, or soil contamination or other environmental contamination, it is not feasible for the taxpayer to reinvest the proceeds from compulsorily or involuntarily converted livestock in property similar or related in use to the livestock so converted, other property (including real property in the case of soil contamination or other environmental contamination) used for farming purposes shall be treated as property similar or related in service or use to the livestock so converted.