BlackletterCalifornia law

Revenue and Taxation Code § 17157

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17157Official source ↗

Added by Stats. 2000, Ch. 630, Sec. 2. Effective January 1, 2001.

Gross income shall not include any amount received in any taxable year by a claimant pursuant to Section 4904 of the Penal Code.