California Revenue and Taxation Code

§ 17132.1

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

RTC § 17132.1 Effective Jan 1, 2026Div. 2 · Part 10 · Ch. 3 · Art. 3

Statute text

View on leginfo.ca.gov

For taxable years beginning on or after January 1, 2021, a nonresident alien’s gross income does not include any payment made by an agent pursuant to subdivision (c) of Section 18537.

Legislative history

Amended by Stats. 2025, Ch. 73, Sec. 1. (AB 1518) Effective January 1, 2026.