California Revenue and Taxation Code

§ 20503

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

RTC § 20503 Effective Jan 1, 2019Div. 2 · Part 10.5 · Ch. 1 · Art. 1

(a)“Income” means adjusted gross income as defined in Section 17072 plus all of the following cash items:

(1)Public assistance and relief.

(2)Nontaxable amount of pensions and annuities.

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Legislative history

Amended by Stats. 2018, Ch. 896, Sec. 10. (SB 1130) Effective January 1, 2019.