Revenue and Taxation Code § 17131.11

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17131.11Official source ↗

Added by Stats. 2025, Ch. 231, Sec. 18. (SB 711) Effective October 1, 2025.

Section 4 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to East Palestine disaster relief payments, shall not apply.