BlackletterCalifornia law

Revenue and Taxation Code § 17141

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17141Official source ↗

Added by Stats. 1983, Ch. 498, Sec. 140. Effective July 28, 1983. Operative January 1, 1985, pursuant to Sec. 220 of Ch. 498.

Gross income does not include income derived from an obligation of a Community Energy Authority established under the provisions of Part 3 (commencing with Section 52000) of Division 1 of Title 5 of the Government Code.