California Statutes
§ 24329. — 24329. (Added by Stats. 2010, Ch. 14, Sec. 66.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 6. CHAPTER 6. Gross Income·Art. 3. ARTICLE 3. Other Exclusions
Section 139 of the Internal Revenue Code, relating to disaster relief payments, shall apply, except as otherwise provided.
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California § 24329. (24329. (Added by Stats. 2010, Ch. 14, Sec. 66.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2010, Ch. 14, Sec. 66. (SB 401) Effective January 1, 2011.