California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10. PERSONAL INCOME TAX |
Chapter 3. Computation of Taxable Income |
ARTICLE 3. Items Specifically Excluded from Gross Income |
Section 17132.
Latest version.
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Section 114 of the Internal Revenue Code, relating to extraterritorial income, shall not apply.
(Added by Stats. 2002, Ch. 34, Sec. 8. Effective May 8, 2002. See identical section added by Stats. 2002, Ch. 35.)