Section 468 of the Internal Revenue Code, relating to special rules for mining and solid waste reclamation and closing costs, shall apply, except as otherwise provided.
Cal. Rev. & Tax. Code § 24689
Year of Deduction
Amended by Stats. 1993, Ch. 877, Sec. 71
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.