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Code · California · Revenue and Taxation Code

§ 24326

51 words·~1 min read·/ca/revenue-and-taxation-code/24326

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(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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