There is a newer version of the California Code
2016 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 8 - Natural Resources
Section 17681.3.
CA Rev & Tax Code § 17681.3 (2016) What's This?
17681.3. The amendments made to Section 613A(d)(4) of the Internal Revenue Code, relating to certain refiners excluded, by Section 1328 of the Energy Tax Incentives Act of 2005 (Title XIII of the Energy Policy Act of 2005, Public Law 109-58), shall not apply.
(Added by Stats. 2010, Ch. 14, Sec. 33. Effective January 1, 2011.)
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