GroundRules
RTC § 17278.5
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10. PERSONAL INCOME TAX [17001. - 18181.]
- CHAPTER 3. Computation of Taxable Income [17071. - 17307.]
- ARTICLE 6. Deductions [17201. - 17299.9.]
The deduction allowed by Section 194 of the Internal Revenue Code, relating to amortization of reforestation expenditures, shall be available only with respect to qualified timber property located in this state.
Collected 2026-09-14T05:56:33Z. Source file · JSON