California Revenue and Taxation Code

§ 17142.5

RTC § 17142.5 Effective Oct 10, 1999Div. 2 · Part 10 · Ch. 3 · Art. 3

Statute text

(a)For purposes of the following provisions of the Internal Revenue Code, a qualified hazardous duty area shall be treated in the same manner as if it were a combat zone (as determined under Section 112 of the Internal Revenue Code):

(1)Section 2 (a)(3) (relating to a special rule where a deceased spouse was in missing status).

(2)Section 112 (relating to certain combat zone compensation of members of the Armed Forces).

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Legislative history

Amended by Stats. 1999, Ch. 987, Sec. 24. Effective October 10, 1999.