Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 17132.7 — Items Specifically Excluded from Gross Income

Cal. Rev. & Tax. Code § 17132.7

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2002-09-23
Current through
Nov 2, 2026 (California Legislative Counsel)

A payment under Section 103(c)(10) of the Ricky Ray Hemophilia Relief Fund Act of 1998 (Public Law 105-369) to an individual shall be treated for purposes of this part, Part 10.2 (commencing with Section 18401) and Part 11 (commencing with Section 23001) as damages described in Section 104(a)(2)…

Citator

Cal. Rev. & Tax. Code § 17132.7 — Items Specifically Excluded from Gross Income is in force in the current edition of the Code, and nothing recorded condemns it.

A payment under Section 103(c)(10) of the Ricky Ray Hemophilia Relief Fund Act of 1998 (Public Law 105-369) to an individual shall be treated for purposes of this part, Part 10.2 (commencing with Section 18401) and Part 11 (commencing with Section 23001) as damages described in Section 104(a)(2) of the Internal Revenue Code.