Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17139.5 — Items Specifically Excluded from Gross Income
Cal. Rev. & Tax. Code § 17139.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2000-06-08
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For taxpayers who were not allowed to deduct the vehicle smog impact fee imposed by Section 6262 when paid or incurred, any interest paid by this state in conjunction with the refund of the smog impact fee shall be excluded from gross income.
Citator
Cal. Rev. & Tax. Code § 17139.5 — Items Specifically Excluded from Gross Income is in force in the current edition of the Code, and nothing recorded condemns it.
For taxpayers who were not allowed to deduct the vehicle smog impact fee imposed by Section 6262 when paid or incurred, any interest paid by this state in conjunction with the refund of the smog impact fee shall be excluded from gross income.