CA Rev & Tax Code Section 17230

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.

Source: Section 17230, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17230..

Last Updated

Aug. 19, 2023

§ 17230’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_17230

Original Source: Section 17230, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17230. (last accessed Aug. 19, 2023).