BlackletterCalifornia law

Revenue and Taxation Code § 17139.5

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17139.5Official source ↗

Added by Stats. 2000, Ch. 31, Sec. 2. Effective June 8, 2000.

For taxpayers who were not allowed to deduct the vehicle smog impact fee imposed by Section 6262 when paid or incurred, any interest paid by this state in conjunction with the refund of the smog impact fee shall be excluded from gross income.