Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 17230 — Deductions

Cal. Rev. & Tax. Code § 17230

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1983-07-28
Current through
Nov 2, 2026 (California Legislative Counsel)

Payments made to the California Housing Finance Agency by the borrower pursuant to Section 52514 of the Health and Safety Code shall be considered payments of interest for purposes of Section 163 of the Internal Revenue Code.

Citator

Cal. Rev. & Tax. Code § 17230 — Deductions is in force in the current edition of the Code, and nothing recorded condemns it.

Payments made to the California Housing Finance Agency by the borrower pursuant to Section 52514 of the Health and Safety Code shall be considered payments of interest for purposes of Section 163 of the Internal Revenue Code.