California Statutes
§ 17041.5. — 17041.5. (Amended by Stats. 1965, Ch. 1319.)
California § 17041.5.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 2.CHAPTER 2. Imposition of Tax
This text of California § 17041.5. (17041.5. (Amended by Stats. 1965, Ch. 1319.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17041.5. (2026).
Text
Notwithstanding any statute, ordinance, regulation, rule or decision to the contrary, no city, county, city and county, governmental subdivision, district, public and quasi-public corporation, municipal corporation, whether incorporated or not or whether chartered or not, shall levy or collect or cause to be levied or collected any tax upon the income, or any part thereof, of any person, resident or nonresident.
This section shall not be construed so as to prohibit the levy or collection of any otherwise authorized license tax upon a business measured by or according to gross
receipts.
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Legislative History
Amended by Stats. 1965, Ch. 1319.
Nearby Sections
2
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California § 17041.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17041.5..