Revenue and Taxation Code section 24301

In computing the tax imposed under this part, “gross income” does not include any of the items specified in this article.

Source: Section 24301, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24301. (accessed May 10, 2025).

Last Updated

May 10, 2025

§ 24301’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24301

Original Source: Section 24301, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24301. (last accessed May 10, 2025).