California Statutes
§ 17155.5. — 17155.5. (Added by Stats. 2000, Ch. 685, 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
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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California § 17155.5. (17155.5. (Added by Stats. 2000, Ch. 685, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2000, Ch. 685, Sec. 1. Effective September 27, 2000.