{"data":{"id":"us-ca/rtc-24355.3","jurisdiction":"us-ca","citation":"RTC § 24355.3","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 7. Net Income [24341. - 24449.]","ARTICLE 1. Deductions [24341. - 24383.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"5de50536e592528c5e9a6016fd664f5ea1a0b1ccb1fb7c64bfb825e900262577","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24355","next":"us-ca/rtc-24355.4"},"notice":"GroundRules: Original legal text. Not legal advice."}