Revenue and Taxation Code section 24661.6

Section 451(k) of the Internal Revenue Code, relating to special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring policy, shall not apply.

Source: Section 24661.6, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24661.6. (updated Oct. 1, 2025; accessed Dec. 8, 2025).

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Up to date

Verified:
Dec. 8, 2025

§ 24661.6's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24661.6

Original Source: Section 24661.6, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24661.6. (last accessed Oct. 13, 2025).