§ 17147.7. — 17147.7. (Added by Stats. 1994, Ch. 481, Sec. 1.)

California § 17147.7.

• Jurisdiction: 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

Text

(a)
Gross income does not include any income which is received as a reward from a crime hotline that is authorized by any governmental entity.
(b)
For the purposes of this section, “crime hotline” means any method of direct communication established by a government agency or a private, nonprofit organization exempt from taxation under Section 23701d for the purpose of permitting individuals to report criminal activity to that agency or organization, or any other designated
government agency.
(c)
This section shall not apply to an employee of an agency or organization establishing or operating a crime hotline or to an employee of an organization that has contributed to the reward described in subdivision (a).

Legislative History

Added by Stats. 1994, Ch. 481, Sec. 1. Effective September 12, 1994.