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. 35, Sec. 8. Effective May 8, 2002.)