BlackletterCalifornia law

Revenue and Taxation Code § 17156.5

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17156.5Official source ↗

Added by Stats. 1999, Ch. 471, Sec. 2. Effective September 23, 1999.

Gross income does not include any amount received as reparation payments paid by the Canadian government for the purpose of redressing the injustice done to persons of Japanese ancestry who were interned in Canada during World War II.