California Revenue and Taxation Code Section 17275.3

CA Rev & Tax Code § 17275.3 (2017)

Section 170(e)(3)(D) of the Internal Revenue Code, relating to special rule for contributions of book inventory to public schools, shall not apply.

(Added by Stats. 2010, Ch. 14, Sec. 26. (SB 401) Effective January 1, 2011.)