Revenue and Taxation Code § 17132.1
‹ § 17132§ 17132.3 ›Open in browserleginfo ↗17132.1.
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.
(Amended by Stats. 2025, Ch. 73, Sec. 1. (AB 1518) Effective January 1, 2026.)