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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 6. Gross Income 24271-24329›ARTICLE 3. Other Exclusions 24320-24329

§ 24329

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

Section 139 of the Internal Revenue Code, relating to disaster relief payments, shall apply, except as otherwise provided.

(Added by Stats. 2010, Ch. 14, Sec. 66. (SB 401) Effective January 1, 2011.)

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California Revenue and Taxation Code

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