Section 17131.18.

Cal. Revenue and Taxation Code - RTC § 17131.18.
in effect
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Gross income does not include any payment received by an individual pursuant to Section 15990 of the Government Code.

References

referencesCal. Government Code - GOV § 15990.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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