Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.: PART 10. PERSONAL INCOME TAX/Ch. 3.: CHAPTER 3. Computation of Taxable Income/Art. 1.: ARTICLE 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc./§ 17071.
California Statutes

§ 17071. — 17071. (Amended by Stats. 1999, Ch. 987, Sec. 7.)

California § 17071.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 3.CHAPTER 3. Computation of Taxable Income
Art. 1.ARTICLE 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.

This text of California § 17071. (17071. (Amended by Stats. 1999, Ch. 987, Sec. 7.)) 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 § 17071. (2026).

Text

Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.

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Legislative History

Amended by Stats. 1999, Ch. 987, Sec. 7. Effective October 10, 1999.
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California § 17071., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17071..