California Revenue and Taxation Code

§ 17132

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17132 Effective May 8, 2002Div. 2 · Part 10 · Ch. 3 · Art. 3

Section 114 of the Internal Revenue Code, relating to extraterritorial income, shall not apply.

Legislative history

Added by Stats. 2002, Ch. 34, Sec. 8. Effective May 8, 2002. See identical section added by Stats. 2002, Ch. 35.