SB2-SSA1-SA1,3,317
71.98
(3) Depreciation, depletion, and amortization. For taxable years
18beginning after December 31, 2013, and for purposes of computing depreciation and
19amortization, the Internal Revenue Code means the federal Internal Revenue Code
20in effect for federal purposes on January 1, 2014, except that sections 13201 (f),
2113203, 13204, and 13205 of P.L.
115-97 and, section 2307 of division A of P.L.
22116-136, and section 202 of division EE of P.L. 116-260 apply at the same time as
23for federal purposes. For taxable years beginning after December 31, 2013, and for
1purposes of computing depletion, the Internal Revenue Code means the federal
2Internal Revenue Code in effect for federal purposes for the year in which the
3property is placed in service.”.