Revenue and Taxation 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.­ (updated Oct. 1, 1985; accessed Jun. 23, 2025).

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Verified:
Jun. 23, 2025

§ 17136's source at ca​.gov