Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17132.1 — Items Specifically Excluded from Gross Income
Cal. Rev. & Tax. Code § 17132.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2026-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For taxable years beginning on or after January 1, 2021, a nonresident alien’s gross income does not include any payment made by an agent pursuant to subdivision (c) of Section 18537.
Citator
Cal. Rev. & Tax. Code § 17132.1 — Items Specifically Excluded from Gross Income is in force in the current edition of the Code, and nothing recorded condemns it.
For taxable years beginning on or after January 1, 2021, a nonresident alien’s gross income does not include any payment made by an agent pursuant to subdivision (c) of Section 18537.