Rev. & Tax. Code, § 17230 · Article 6. Deductions
Rev. & Tax. Code, § 17230
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Payments made to the California Housing Finance Agency by the borrower pursuant to Section 52514 of the Health and Safety Code shall be considered payments of interest for purposes of Section 163 of the Internal Revenue Code.
Notes and commentary — not statutory text
History
Repealed and added by Stats. 1983, Ch. 488, Sec. 29. Effective July 28, 1983.
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=17230.
- Text hash
- sha256 35b6efd32bf5e52f59e2034cbb2daf5081e75423af3f0df796008abca695ab9b
- 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
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Health and Safety Code
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Health and Safety Code
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