Section 24326 - Applicability of IRC Section 136(a) Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply, except as otherwise provided.(b) Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply to amounts received on or after January 1, 1997.Ca. Rev. and Tax. Code § 24326
Amended by Stats. 1997, Ch. 611, Sec. 79. Effective October 3, 1997.