Rev. & Tax. Code, § 17157 · Article 3. Items Specifically Excluded from Gross Income

Rev. & Tax. Code, § 17157

Verbatim from the official edition

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

Gross income shall not include any amount received in any taxable year by a claimant pursuant to Section 4904 of the Penal Code.

Notes and commentary — not statutory text

History

Added by Stats. 2000, Ch. 630, Sec. 2. Effective January 1, 2001.

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=17157.
Text hash: sha256 4730d31ec123f7e0c32b44a3a569534dbedfc7529872373a52c0163e17d85cb8
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

This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

Penal Code

Pen. Code, § 4904Printed as Section 4904 of the Penal Code

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.