Rev. & Tax. Code, § 24301 · Article 2. Exclusions

Rev. & Tax. Code, § 24301

Verbatim from the official edition

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

In computing the tax imposed under this part, “gross income” does not include any of the items specified in this article.

Notes and commentary — not statutory text

History

Repealed and added by Stats. 1955, Ch. 938.

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=24301.
Text hash: sha256 966516baa7271189f2bd08ef33a60c044cb6fc37cb93562d85cf5e9339ecf320
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.