California Statutes
§ 17132.1. — 17132.1. (Amended by Stats. 2025, Ch. 73, Sec. 1.)
California·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. 3. ARTICLE 3. Items Specifically Excluded from Gross Income
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.
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California § 17132.1. (17132.1. (Amended by Stats. 2025, Ch. 73, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2025, Ch. 73, Sec. 1. (AB 1518) Effective January 1, 2026.