For taxable years beginning on or after January 1, 2010, specific reference to Sections 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Sections 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.
(Added by Stats. 2010, Ch. 14, Sec. 39. (SB 401) Effective January 1, 2011.)