Section 24355.3.

Cal. Revenue and Taxation Code - RTC § 24355.3.
in effect
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For purposes of computing the depreciation deduction pursuant to Section 24349, the useful life of any Alaska natural gas pipeline, as defined in Section 168(i)(16) of the Internal Revenue Code, shall be seven years.

References

referencesCal. Revenue and Taxation Code - RTC § 24349.
referencesCal. Revenue and Taxation Code - RTC § 168.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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