Section 24276 Of Article 1. Definitions From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 6. >> Article 1.

. Section 90 of the Internal Revenue Code, relating to illegal federal irrigation subsidies, shall apply to water delivered to the taxpayer on or after January 1, 1988, in taxable years beginning on or after January 1, 1989, except as otherwise provided.