CA Rev & Tax Code Section 17136

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.

Source: Section 17136, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17136..

Last Updated

Aug. 19, 2023

§ 17136’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_17136

Original Source: Section 17136, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17136. (last accessed Aug. 19, 2023).