Revenue and Taxation Code section 17278.5

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.

Source: Section 17278.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17278.5. (updated Oct. 3, 1997; accessed Jun. 30, 2025).

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Jun. 30, 2025

§ 17278.5's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17278.5

Original Source: Section 17278.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17278.5. (last accessed May 12, 2025).