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  1. Home
  2. Codes
  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 10
  6. Chap. 3
  7. Art. 3

Article 3
Items Specifically Excluded from Gross Income

Sections

17131
17131.1
17131.2
17131.3
17131.4
17131.5
17131.6
17131.7
17131.8
17131.9
17131.10
17131.12
17131.13
17131.14
17131.15
17131.16
17131.17
17131.18
17131.20
17131.21
17131.22
17132
17132.1
17132.4
17132.5
17132.7
17132.8
17132.11
17133
17133.5
17134
17135
17135.5
17136
17138
17138.1
17138.2
17138.3
17138.4
17138.5
17138.6
17138.8
17139.2
17139.3
17139.5
17139.6
17140
17140.3
17140.4
17140.5
17141
17141.1
17141.5
17142
17142.5
17143
17144
17144.5
17144.8
17145
17146
17147.7
17149
17151
17152
17153.5
17154
17155
17155.5
17156
17156.1
17156.5
17157
17158
17158.1
17158.2
17158.3
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_10,_chapter_3,_article_3

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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