Cal. RTC § 17136

This is the official text of Cal. RTC § 17136, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.

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Official statutory text

Section 1078 of Public Law 98-369 (Tax Reform Act of 1984), relating to exclusions from gross income of payments from the United States Forest Service as a result of restricting motorized traffic in the Boundary Waters Canoe Area, shall apply, with the following exceptions:

(a) Section 1078(f)(2) of that act shall not be applicable.

(b) This section shall be effective only for payments made in taxable years beginning on or after January 1, 1985.

Status: in_force · Read it on the official government site

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