California Statutes
§ 17131. — 17131. (Amended by Stats. 2005, Ch. 691, Sec. 7.)
California § 17131.
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. 3.ARTICLE 3. Items Specifically Excluded from Gross Income
This text of California § 17131. (17131. (Amended by Stats. 2005, Ch. 691, 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 § 17131. (2026).
Text
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.
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Related
Fremont G. Redfield v. Insurance Company of North America
940 F.2d 542 (Ninth Circuit, 1991)
Legislative History
Amended by Stats. 2005, Ch. 691, Sec. 7. Effective October 7, 2005.
Nearby Sections
15
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California § 17131., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17131..