{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17157","citation":"Rev. & Tax. Code, § 17157","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":"Added by Stats. 2000, Ch. 630, Sec. 2.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>Gross income shall not include any amount received in any taxable year by a claimant pursuant to Section <a href=\"/pen/4904\">4904</a> of the Penal Code.</p>","text":"Gross income shall not include any amount received in any taxable year by a claimant pursuant to Section 4904 of the Penal Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-excluded-from-gross-income-17157","source":"California Legislative Information bulk export (pubinfo)"}