California Revenue and Taxation Code Section 24990.8

CA Rev & Tax Code § 24990.8 (2017)

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.

(Added by Stats. 2010, Ch. 14, Sec. 84. (SB 401) Effective January 1, 2011.)