BlackletterCalifornia law

Revenue and Taxation Code § 24301

ARTICLE 2. Exclusions

Current as of September 28, 2026Rev. & Tax. Code, § 24301Official source ↗Ask about this

Repealed and added by Stats. 1955, Ch. 938.

In computing the tax imposed under this part, “gross income” does not include any of the items specified in this article.