Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24321 — Other Exclusions
Cal. Rev. & Tax. Code § 24321
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Notwithstanding any statute, ordinance, regulation, rule or decision to the contrary, no city, county, city and county, governmental subdivision, district, public and quasi-public corporation, municipal corporation, whether incorporated or not or whether chartered or not, shall levy or collect…
Citator
Cal. Rev. & Tax. Code § 24321 — Other Exclusions is in force in the current edition of the Code, and nothing recorded condemns it.
Notwithstanding any statute, ordinance, regulation, rule or decision to the contrary, no city, county, city and county, governmental subdivision, district, public and quasi-public corporation, municipal corporation, whether incorporated or not or whether chartered or not, shall levy or collect or cause to be levied or collected any tax upon income which is excludable from gross income and exempt from state taxes pursuant to Section 24320.
This section shall not be construed to authorize any such entity to levy a tax on, according to, or measured by, income or profits paid or accrued.