Section 17132.1.

Cal. Revenue and Taxation Code - RTC § 17132.1.
in effect
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For taxable years beginning on or after January 1, 2021, a nonresident alien’s gross income does not include any payment made by an agent pursuant to subdivision (c) of Section 18537.

References

referencesCal. Revenue and Taxation Code - RTC § 18537.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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