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. 3.: ARTICLE 3. Items Specifically Excluded from Gross Income/§ 17136.
California Statutes

§ 17136. — 17136. (Added by Stats. 1985, Ch. 1461, Sec. 14.)

California § 17136.
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 § 17136. (17136. (Added by Stats. 1985, Ch. 1461, Sec. 14.)) 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 § 17136. (2026).

Text

Section 1078 of Public Law 98-369 (Tax Reform Act of 1984), relating to exclusions from gross income of payments from the United States Forest Service as a result of restricting motorized traffic in the Boundary Waters Canoe Area, shall apply, with the following exceptions:

(a)Section 1078(f)(2) of that act shall not be applicable.
(b)This section shall be effective only for payments made in taxable years beginning on or after January 1, 1985.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Added by Stats. 1985, Ch. 1461, Sec. 14. Effective October 1, 1985.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 17136., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17136..