Revenue and Taxation Code § 17131

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17131Official source ↗

Amended by Stats. 2005, Ch. 691, Sec. 7. Effective October 7, 2005.

Part III of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically excluded from gross income, shall apply, except as otherwise provided.