Cal. RTC § 17156.1
This is the official text of Cal. RTC § 17156.1, 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
(a) Section 304(a) as added by Public Law 114-113, which is codified as Section 139F of the Internal Revenue Code, relating to certain amounts received by wrongfully incarcerated individuals, shall apply.
(b) This section shall apply to taxable years beginning before, on, or after January 1, 2018.
(c) If the credit or refund of any overpayment of tax resulting from the application of this section to a period before January 1, 2018, is prevented as of such date by the operation of any law or rule of law (including res judicata), such credit or refund may nevertheless be allowed or made if the claim therefor is filed before the close of the one-year period beginning on January 1, 2018.
(b) This section shall apply to taxable years beginning before, on, or after January 1, 2018.
(c) If the credit or refund of any overpayment of tax resulting from the application of this section to a period before January 1, 2018, is prevented as of such date by the operation of any law or rule of law (including res judicata), such credit or refund may nevertheless be allowed or made if the claim therefor is filed before the close of the one-year period beginning on January 1, 2018.
Status: in_force · Read it on the official government site
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