Rev. & Tax. Code, § 17139.5 · Article 3. Items Specifically Excluded from Gross Income
Rev. & Tax. Code, § 17139.5
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Added by Stats. 2000, Ch. 31, Sec. 2. Effective June 8, 2000.
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=17139.5.
- Text hash
- sha256 ac3f7bd1a711f54a6abb2172e557a383160c7eaeaea473f188e9a35b848238d3
- Composed by
- 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.