{"code":"GOV","codeName":"Government Code","section":"53192.5","citation":"Gov. Code, § 53192.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 5. LOCAL AGENCIES [50001. - 57607.]","url":"https://blackletter.si/government-code/title-5"},{"name":"DIVISION 2. CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 55821.]","url":"https://blackletter.si/government-code/title-5/division-2"},{"name":"PART 1. POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 54999.7.]","url":"https://blackletter.si/government-code/title-5/division-2/part-1"},{"name":"CHAPTER 1.5. Integrated Financing District Act [53175. - 53199.]","url":"https://blackletter.si/government-code/title-5/division-2/part-1/chapter-1.5"},{"name":"ARTICLE 4. Reimbursement Agreements [53190. - 53194.5.]","url":"https://blackletter.si/government-code/title-5/division-2/part-1/chapter-1.5/article-4"}],"history":"Added by Stats. 1986, Ch. 1512, Sec. 1.","effective":null,"html":"<p>All income received by the investor from the fund is exempt from taxation in this state, except gift, inheritance, and estate taxes.</p>","text":"All income received by the investor from the fund is exempt from taxation in this state, except gift, inheritance, and estate taxes.","otherVersions":[],"url":"https://blackletter.si/government-code/reimbursement-agreements-53192-5","source":"California Legislative Information bulk export (pubinfo)"}