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17681. Subchapter I of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to natural resources, shall apply, except as otherwise provided. (Amended by Stats. 1993, Ch. 873, Sec. 20. Effective October 6, 1993.)
Structure California Code
California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 8 - Natural Resources
Section 17681.
Section 17681.3.
Section 17681.6.