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California · Through 2026-09-13

RTC § 24355.3

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 11. CORPORATION TAX LAW [23001. - 25141.]
  4. CHAPTER 7. Net Income [24341. - 24449.]
  5. ARTICLE 1. Deductions [24341. - 24383.]

For purposes of computing the depreciation deduction pursuant to Section 24349, the useful life of any Alaska natural gas pipeline, as defined in Section 168(i)(16) of the Internal Revenue Code, shall be seven years.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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