{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24329","citation":"Rev. & Tax. Code, § 24329","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 3. Other Exclusions [24320. - 24329.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-6/article-3"}],"history":"Added by Stats. 2010, Ch. 14, Sec. 66.   (SB 401)   Effective January 1, 2011.","effective":"2011-01-01","html":"<p>Section 139 of the Internal Revenue Code, relating to disaster relief payments, shall apply, except as otherwise provided.</p>","text":"Section 139 of the Internal Revenue Code, relating to disaster relief payments, shall apply, except as otherwise provided.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/other-exclusions-24329","source":"California Legislative Information bulk export (pubinfo)"}