Revenue and Taxation Code § 17230

ARTICLE 6. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 17230Official source ↗

Repealed and added by Stats. 1983, Ch. 488, Sec. 29. Effective July 28, 1983.

Payments made to the California Housing Finance Agency by the borrower pursuant to Section 52514 of the Health and Safety Code shall be considered payments of interest for purposes of Section 163 of the Internal Revenue Code.