SECTIONS 17681-17681.6 - California Statutes

REVENUE AND TAXATION CODE

SECTION 17681-17681.6

17681. Subchapter I of Chapter 1 of Subtitle A of the Internal
Revenue Code, relating to natural resources, shall apply, except as
otherwise provided.

17681.3. The amendments made to Section 613A(d)(4) of the Internal
Revenue Code, relating to certain refiners excluded, by Section 1328
of the Energy Tax Incentives Act of 2005 (Title XIII of the Energy
Policy Act of 2005, Public Law 109-58), shall not apply.

17681.6. Section 613A(c)(6)(H) of the Internal Revenue Code,
relating to temporary suspension of taxable income limit with respect
to marginal production, shall not apply.