California § 24372.3 - Section 169 of the Internal Revenue Code, relating to amortization of pollution c

Full text of California Public Contract Code - PCC § 24372.3 — Section 169 of the Internal Revenue Code, relating to amortization of pollution c, with citation guidance and answers to common questions.

§ 24372.3. Section 169 of the Internal Revenue Code, relating to amortization of pollution c

(a) Section 169 of the Internal Revenue Code, relating to amortization of pollution control facilities, shall apply, except as otherwise provided. (b) The deduction allowed by this section shall be available only with respect to facilities located in this state. (c) The “state certifying authority,” as defined in Section 169(d)(2) of the Internal Revenue Code, means the State Air Resources Board, in the case of air pollution, and the State Water Resources Control Board, in the case of water pollution.

Source: official California text · Last verified 2026-08-27

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Frequently Asked Questions About California § 24372.3

What does Public Contract Code - PCC § 24372.3 cover?

Section 24372.3 ("Section 169 of the Internal Revenue Code, relating to amortization of pollution c") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite California § 24372.3?

A common citation format is "Public Contract Code - PCC § 24372.3" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of California law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.

How does California § 24372.3 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in California.