{"data":{"id":"us-ca/rtc-24689","jurisdiction":"us-ca","citation":"RTC § 24689","heading":"","body":"Section 468 of the Internal Revenue Code, relating to special rules for mining and solid waste reclamation and closing costs, shall apply, except as otherwise provided.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 13. Accounting Periods and Methods of Accounting [24631. - 24726.]","ARTICLE 4. Year of Deduction [24681. - 24694.]"],"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":"e0f006cb531e7252ea3aaffdfaced281160051c822737bd060c913ebe4035e64","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24688","next":"us-ca/rtc-24690"},"notice":"GroundRules: Original legal text. Not legal advice."}