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Cal. Revenue and Taxation Code § 24308

Cal. Revenue and Taxation Code § 24308

California · California Revenue and Taxation Code · Status: effective · Effective 2001-01-01

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Cal. Revenue and Taxation Code § 24308, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921994
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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.