Section 17230.

Cal. Revenue and Taxation Code - RTC § 17230.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
Payments made to the California Housing Finance Agency by the borrower pursuant to Section 52514 of the Health and Safety Code shall be considered payments of interest for purposes of Section 163 of the Internal Revenue Code.

References

referencesCal. Health and Safety Code - HSC § 52514.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements