Rev. & Tax. Code, § 17156.5 · Article 3. Items Specifically Excluded from Gross Income

Rev. & Tax. Code, § 17156.5

Verbatim from the official edition

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

Gross income does not include any amount received as reparation payments paid by the Canadian government for the purpose of redressing the injustice done to persons of Japanese ancestry who were interned in Canada during World War II.

Notes and commentary — not statutory text

History

Added by Stats. 1999, Ch. 471, Sec. 2. Effective September 23, 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=17156.5.
Text hash: sha256 cb2b820011523e8a683ab9bfc4b5f205659470dcdcf78f8571488290c16bd066
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.