California Statutes
§ 17155.5. — 17155.5. (Added by Stats. 2000, Ch. 685, Sec. 1.)
California § 17155.5.
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 § 17155.5. (17155.5. (Added by Stats. 2000, Ch. 685, Sec. 1.)) 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 § 17155.5. (2026).
Text
Gross income does not include any amount received as reparation payments paid by the German Foundation known as Remembrance, Responsibility, and the Future, or any other source of humanitarian reparations made for purposes of redressing the injustice done to persons who were required to perform slave or forced labor during World War II.
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Legislative History
Added by Stats. 2000, Ch. 685, Sec. 1. Effective September 27, 2000.
Nearby Sections
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California § 17155.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17155.5..