California Revenue and Taxation Code

§ 17138.4

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

RTC § 17138.4 Effective Sep 28, 2018Div. 2 · Part 10 · Ch. 3 · Art. 3

(a)Gross income does not include any qualified amount received by a qualified taxpayer.

(b)For purposes of this section:

(1)The term “qualified amount” includes any of the following:

…

Legislative history

Added by Stats. 2018, Ch. 887, Sec. 2. (SB 343) Effective September 28, 2018.