Revenue and Taxation Code section 24326

(a)

Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply, except as otherwise provided.

(b)

Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply to amounts received on or after January 1, 1997.

Source: Section 24326, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24326. (updated Oct. 3, 1997; accessed Nov. 10, 2025).

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Up to date

Verified:
Nov. 10, 2025

§ 24326's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24326

Original Source: Section 24326, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24326. (last accessed May 12, 2025).