California Revenue and Taxation Code

§ 17139.5

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

RTC § 17139.5 Effective Jun 8, 2000Div. 2 · Part 10 · Ch. 3 · Art. 3

Statute text

View on leginfo.ca.gov

For taxpayers who were not allowed to deduct the vehicle smog impact fee imposed by Section 6262 when paid or incurred, any interest paid by this state in conjunction with the refund of the smog impact fee shall be excluded from gross income.

Legislative history

Added by Stats. 2000, Ch. 31, Sec. 2. Effective June 8, 2000.