Revenue and Taxation Code § 17131
‹ § 17091§ 17131.1 ›Open in browserleginfo ↗17131.
Part III of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically excluded from gross income, shall apply, except as otherwise provided.
(Amended by Stats. 2005, Ch. 691, Sec. 7. Effective October 7, 2005.)