California Revenue and Taxation Code Section 17131
Search California Code
Part III of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically excluded from gross income, shall apply, except as otherwise provided.
FindLaw Codes are provided courtesy of WestlawNext, the industry-leading online legal research system. For more detailed codes research information, including annotations and citations, please visit WestlawNext.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via WestlawNext before relying on it for your legal needs.