Rev. & Tax. Code, § 17132.1 · Article 3. Items Specifically Excluded from Gross Income
Rev. & Tax. Code, § 17132.1
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For taxable years beginning on or after January 1, 2021, a nonresident alien’s gross income does not include any payment made by an agent pursuant to subdivision (c) of Section 18537.
Notes and commentary — not statutory text
History
Amended by Stats. 2025, Ch. 73, Sec. 1. (AB 1518) Effective January 1, 2026.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17132.1.
- Text hash
- sha256 3920e1578a38de1b67fbdf94dbe45a9c7b04284d328d1d81bf1cff252f6d7d20
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Revenue and Taxation Code
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