{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17143","citation":"Rev. & Tax. Code, § 17143","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3"},{"name":"ARTICLE 3. Items Specifically Excluded from Gross Income [17131. - 17158.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-3"}],"history":"Amended by Stats. 1999, Ch. 987, Sec. 25.   Effective October 10, 1999.","effective":"1999-10-10","html":"<p>Sections <a href=\"/rtc/103\">103</a> and 141 to 150, inclusive, of the Internal Revenue Code, relating to interest on governmental obligations, shall not apply.</p>","text":"Sections 103 and 141 to 150, inclusive, of the Internal Revenue Code, relating to interest on governmental obligations, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-excluded-from-gross-income-17143","source":"California Legislative Information bulk export (pubinfo)"}