Section 24275 Of Article 1. Definitions From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 6. >> Article 1.

. In the case of any taxpayer who is required to include the amount of any nuclear decommissioning costs in the taxpayer's cost of service for ratemaking purposes, there shall be includable in the gross income of that taxpayer the amount so included for any taxable year.