California Statutes
§ 17156.5. — 17156.5. (Added by Stats. 1999, Ch. 471, Sec. 2.)
California § 17156.5.
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 § 17156.5. (17156.5. (Added by Stats. 1999, Ch. 471, Sec. 2.)) 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 § 17156.5. (2026).
Text
Gross income does not include any amount received as reparation payments paid by the Canadian government for the purpose of redressing the injustice done to persons of Japanese ancestry who were interned in Canada during World War II.
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Legislative History
Added by Stats. 1999, Ch. 471, Sec. 2. Effective September 23, 1999.
Nearby Sections
4
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California § 17156.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17156.5..