Rev. & Tax. Code, § 17143 · Article 3. Items Specifically Excluded from Gross Income

Rev. & Tax. Code, § 17143

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Sections 103 and 141 to 150, inclusive, of the Internal Revenue Code, relating to interest on governmental obligations, shall not apply.

Notes and commentary — not statutory text

History

Amended by Stats. 1999, Ch. 987, Sec. 25. Effective October 10, 1999.

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&sectionNum=17143.
Text hash: sha256 e14ee8b8c8e3c78639ead7530301d7766ea21f10ab856fa55e4aa6521071099b
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.