Revenue and Taxation Code section 17279.6

Section 198A of the Internal Revenue Code, relating to expensing of qualified disaster expenses, shall not apply.

Source: Section 17279.6, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17279.6. (updated Jan. 1, 2011; accessed Nov. 17, 2025).

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Nov. 17, 2025

§ 17279.6's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17279.6

Original Source: Section 17279.6, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17279.6. (last accessed May 12, 2025).