yourstate.us
Home / California / Revenue and Taxation Code
Cal. Revenue and Taxation Code § 17132.1

Cal. Revenue and Taxation Code § 17132.1

California · California Revenue and Taxation Code · Status: effective · Effective 2026-01-01

Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 17132.1, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920576
Permanent ID
ys:prov:920576@1
SHA-256
3920e1578a38de1b67fbdf94dbe45a9c7b04284d328d1d81bf1cff252f6d7d20

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.