California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24326
Official textleginfo.legislature.ca.govlast amended
# (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.
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