{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24308","citation":"Rev. & Tax. Code, § 24308","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 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 6. Gross Income [24271. - 24329.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-6"},{"name":"ARTICLE 2. Exclusions [24301. - 24315.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-6/article-2"}],"history":"Amended by Stats. 2000, Ch. 862, Sec. 119.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>Section 1078 of Public Law 98-369 (Tax Reform Act of 1984), relating to exclusions from gross income of payments from the United States Forest Service as a result of restricting motorized traffic in the Boundary Waters Canoe Area, shall apply, with the following exceptions:</p><p>(a) Section 1078(f)(2) of that act shall not be applicable.</p><p>(b) This section shall be effective only for payments made in taxable years beginning on or after January 1, 1985.</p>","text":"Section 1078 of Public Law 98-369 (Tax Reform Act of 1984), relating to exclusions from gross income of payments from the United States Forest Service as a result of restricting motorized traffic in the Boundary Waters Canoe Area, shall apply, with the following exceptions: (a) Section 1078(f)(2) of that act shall not be applicable. (b) This section shall be effective only for payments made in taxable years beginning on or after January 1, 1985.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exclusions-24308","source":"California Legislative Information bulk export (pubinfo)"}