California § 24308. 24308. (Amended by Stats. 2000, Ch. 862, Sec. 119.)

California Statutes

§ 24308. — 24308. (Amended by Stats. 2000, Ch. 862, Sec. 119.)

California § 24308.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 11.PART 11. CORPORATION TAX LAW

Ch. 6.CHAPTER 6. Gross Income

Art. 2.ARTICLE 2. Exclusions

This text of California § 24308. (24308. (Amended by Stats. 2000, Ch. 862, Sec. 119.)) 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 § 24308. (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

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.