Thanks for all the replies.
I was already leaning toward plastic based on corrosion, the mosquito abatement is another benefit.
Then I called the only two local suppliers & got the bad news.
One is out of stock on plastic culvert, and the other doesn't carry anything larger than 12", and is also out of stock on plastic. Of course no one will order this for me, since I only need one piece. Fortunately the one that does have 24" galvanized is also the lower priced one.
I will try calling the two suppliers in Medford (30 miles) and see what they have tomorrow. An extra hour of driving is worth it to get the better product.
If they don't have plastic, it looks like galvanized is going to be the only choice. Oh well, the country survived on galvanized culvert for a long time & if I get 30 years out of it, it will outlast me...
Another question;
How do I compact the dirt near the culvert? Do I need to rent a compactor (which is not a lot of fun to run) or can I just push down hard with the FEL after dumping each load? I have a Deere 110 TLB which weighs 8000 lb and can easily lift the front end with downpressure from the bucket.
I am thinking that if I get to this while the dirt is still wet from the winter rains, both digging and compacting will be easier.
I seriously doubt that I want to try driving on the dirt to compact it, the gully will be wet, soft and steeply sloped. Softer at the bottom too. Driving parallel to the partially backfilled culvert will be a great recipe for a lay-over. Not only would it be bad for me & the backhoe, but it would probably squash the culvert too.