California Revenue and Taxation Code
§ 17131
RTC § 17131 Effective Oct 7, 2005Div. 2 · Part 10 · Ch. 3 · Art. 3
Statute text
View on leginfo.ca.govPart III of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically excluded from gross income, shall apply, except as otherwise provided.
Legislative history
Amended by Stats. 2005, Ch. 691, Sec. 7. Effective October 7, 2005.