DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 3. Computation of Taxable Income 17071-17307›ARTICLE 3. Items Specifically Excluded from Gross Income 17131-17158.5

§ 17131.14

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Gross income does not include any payment received from the California Victim Compensation Board pursuant to Sections 13955 and 13970 of the Government Code.

(Added by Stats. 2024, Ch. 119, Sec. 1. (AB 2979) Effective July 15, 2024.)

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California Revenue and Taxation Code

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