California Revenue and Taxation Code 17141 – Gross income does not include income derived from an obligation of a …
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Gross income does not include income derived from an obligation of a Community Energy Authority established under the provisions of Part 3 (commencing with Section 52000) of Division 1 of Title 5 of the Government Code.
(Added by Stats. 1983, Ch. 498, Sec. 140. Effective July 28, 1983. Operative January 1, 1985, pursuant to Sec. 220 of Ch. 498.)
Terms Used In California Revenue and Taxation Code 17141
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.