ARTICLE 3. Items Specifically Excluded from Gross Income
Current as of September 28, 2026Rev. & Tax. Code, § 17131.14Official source ↗
Added by Stats. 2024, Ch. 119, Sec. 1. (AB 2979) Effective July 15, 2024.
Gross income does not include any payment received from the California Victim Compensation Board pursuant to Sections 13955 and 13970 of the Government Code.