Revenue and Taxation Code section 24990.8

For taxable years beginning on or after January 1, 2010, specific reference to Section 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Section 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.

Source: Section 24990.8, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=24990.­8.­ (updated Jan. 1, 2011; accessed Dec. 29, 2025).

Green check means up to date. Up to date

Verified:
Dec. 29, 2025

§ 24990.8's source at ca​.gov