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Cal. Revenue and Taxation Code § 17134

Cal. Revenue and Taxation Code § 17134

California · California Revenue and Taxation Code · Status: effective · Effective 1997-08-05

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Cal. Revenue and Taxation Code § 17134, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920587
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Any loan made pursuant to the Forgivable Loan Program of the California State University shall be deemed to be a student loan within the meaning of Section 108(f)(2) of the Internal Revenue Code, and Section 108(f)(1) shall apply to any discharge of the loan that is made in connection with the borrower’s performance of services for the California State University.