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 17157.
Latest version.
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Gross income shall not include any amount received in any taxable year by a claimant pursuant to Section 4904 of the Penal Code.
(Added by Stats. 2000, Ch. 630, Sec. 2. Effective January 1, 2001.)