California Revenue and Taxation Code Section 24422.3

CA Rev & Tax Code § 24422.3 (2017)  

Section 263A of the Internal Revenue Code, relating to capitalization and inclusion in inventory costs of certain expenses, shall apply, except as otherwise provided.

(Amended by Stats. 1993, Ch. 877, Sec. 55. Effective October 6, 1993.)

Last modified: October 25, 2018