Revenue and Taxation Code section 17132

Section 114 of the Internal Revenue Code, relating to extraterritorial income, shall not apply.

Source: Section 17132, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17132. (accessed May 10, 2025).

Last Updated

May 10, 2025

§ 17132’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17132

Original Source: Section 17132, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17132. (last accessed May 10, 2025).