In the case of any taxpayer who is required to include the amount of any nuclear decommissioning costs in the taxpayer’s cost of service for ratemaking purposes, there shall be includable in the gross income of that taxpayer the amount so included for any taxable year.
(Amended by Stats. 2000, Ch. 862, Sec. 115. Effective January 1, 2001.)
Last modified: October 25, 2018