Rev. & Tax. Code, § 24308 · Article 2. Exclusions
Rev. & Tax. Code, § 24308
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Section 1078 of Public Law 98-369 (Tax Reform Act of 1984), relating to exclusions from gross income of payments from the United States Forest Service as a result of restricting motorized traffic in the Boundary Waters Canoe Area, shall apply, with the following exceptions:
(a) Section 1078(f)(2) of that act shall not be applicable.
(b) This section shall be effective only for payments made in taxable years beginning on or after January 1, 1985.
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 862, Sec. 119. 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§ionNum=24308.
- Text hash
- sha256 8396a73bd4150bc50b0a9d21e4c84565024a882f6ab8cacd95bd35eee151d55d
- 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.