California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24372.5
Official textleginfo.legislature.ca.govlast amended
# (a)
Section 194 of the Internal Revenue Code, relating to amortization of reforestation expenditures, shall apply, except as otherwise provided.
# (b)
The deduction allowed by this section shall be available only with respect to qualified timber property located in this state.
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