reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17081-17083(b) - Effective Date; Taxable Years Ending After December 31, 1954. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-3-61; effective thirtieth day thereafter (Register 61, No.
						9).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(a) - Introduction. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer of former sections
						17101,
						17102,
						17103,
						17104-17107 and
						17108, and new section
						17101-17112.7(a) filed 7-23-71;
						effective thirtieth day thereafter (Register 71, No. 30). For former sections
						see Register 58, No. 17.
2. Repealer filed 1-15-81; effective
						thirtieth day thereafter (Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(b) - Applicability of Sections 17101 to 17112.7, Inclusive. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(c) - Excludable Amounts Not Income. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(d) - Exclusion Ratio. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(e) - Expected Return. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(f) - Investment in the Contract. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(g) - Adjustment in Investment Where a Contract Contains a Refund Feature. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(h) - Effect of Certain Employer Contributions with Respect to Premiums or Other Consideration Paid or Contributed by an Employee. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(i) - Tables. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(j) - Effect of Transfer of Contracts on Investment in the Contract. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(k) - Amounts Not Received as Annuity Payments. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(l) - Effect of Taking an Annuity in Lieu of a Lump Sum upon the Maturity of a Contract. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(m) - Special Rule for Employee Contributions Recoverable in Three Years. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(n) - Exceptions from Application of Principles of Sections 17101 to 17112.7, Inclusive. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(o) - Applicability of Sections 17101 to 17112.7, Inclusive, to Accident or Health Plans. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(p) - Life Insurance Contracts Purchased Under Qualified Employee Plans. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(q) - Special Rules Applicable to Owner-Employees. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17101-17112.7(r) - Treatment of Certain Total Distributions with Respect to Self-Employed Individuals. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17114 - Prizes and Awards. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17115-17116 - Treatment of Bond Premiums in Case of Dealers in Tax-Exempt Securities. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17117(a) - Election to Include Loans in Income. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17117(b) - Effect of Election on Adjustments for Other Taxable Years. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17117.5 - Patronage Dividends. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 12-14-64; effective thirtieth day thereafter (Register 64, No.
						25).
2. Amendment of subsections (a)-(d) and (f) filed 12-23-81;
						effective thirtieth day thereafter (Register 81, No. 52).
3.
						Editorial renumbering and amendment of Section
						17117.5 to Section
						17086 filed 4-17-85; effective
						thirtieth day thereafter (Register 85, No. 16).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  17086,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17118 - Salaries of Governmental Employees. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
						(Register 81, No. 52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17119 - Presumption of Taxability. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
						(Register 81, No. 52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17120(a) - General Rules Relating to Group-Term Life Insurance Purchased for Employees. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 6-10-76; effective thirtieth day thereafter (Register 76, No.
						24).
2. Editorial correction in subsection (b)(1)(B)(i) (Register
						76, No. 39).
3. Repealer filed 1-15-81; effective thirtieth day
						thereafter (Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17120(b) - Exceptions to the Rule of Inclusion. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 6-10-76; effective thirtieth day thereafter (Register 76, No.
						24).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17120(c) - Determination of Amount Equal to Cost of Group-Term Life Insurance. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 6-10-76; effective thirtieth day thereafter (Register 76, No.
						24).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17122.5 - Payments for or Reimbursements of Expenses of Moving from One Residence to Another Residence Attributable to Employment or Self-Employment. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 6-10-76; effective thirtieth day thereafter (Register 76, No.
						24).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17123(a) - Services of Child. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-6-76; effective thirtieth day thereafter (Register 76, No.
						19).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 2 - Items Specifically Included in Gross Income › Section 17123(b) - Compensation of Child. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-6-76; effective thirtieth day thereafter (Register 76, No.
						19).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17131-17132(a) - Exclusion from Gross Income of Proceeds of Life Insurance Contracts Payable by Reason of Death. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17131-17132(b) - Employees' Death Benefits. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Amendment filed 7-23-71; effective thirtieth day thereafter
						(Register 71, No. 30).
3. Repealer filed 1-15-81; effective
						thirtieth day thereafter (Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17133 - Interest Payments. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17134 - Payment of Life Insurance Proceeds at a Date Later than Death. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17135(a) - Alimony, Etc., Payments. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17135(b) - Effective Date. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17136 - Gifts and Inheritances. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17137 - Interest on Obligations of the United States and Territories Thereof. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer of Sections
						17137(a)-(c) and
						new Section
						17137 filed 2-11-82; effective
						thirtieth day thereafter (Register 82, No. 7). For prior history, see Register
						64, No. 4.
2. Change without regulatory effect repealing section
						(Register 87, No. 15).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  17137,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17138 - Compensation for Injuries or Sickness. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Amendment filed 7-23-71; effective thirtieth day thereafter (Register 71, No.
						30).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17139(a) - Amounts Attributable to Employer Contributions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 3-19-76; effective thirtieth day thereafter (Register 76, No.
						12).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17139(b) - Amounts Expended for Medical Care. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 3-19-76; effective thirtieth day thereafter (Register 76, No.
						12).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17139(c) - Payments Unrelated to Absence from Work. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 3-19-76; effective thirtieth day thereafter (Register 76, No.
						12).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17139(d) - Wage Continuation Plans. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 3-19-76; effective thirtieth day thereafter (Register 76, No.
						12).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17139(e) - Accident and Health Plans. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 3-19-76; effective thirtieth day thereafter (Register 76, No.
						12).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17140 - Contributions by Employer to Accident and Health Plans. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 1-15-81; effective thirtieth day thereafter (Register 81, No.
						3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17141 - Rental Value of Parsonages. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 9-15-58; effective thirtieth day thereafter (Register 58, No.
						17).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17142(a) - Income from Discharge of Indebtedness. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 1-15-81; effective thirtieth day thereafter (Register 81, No.
						3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17142(b) - Making and Filing of Consent. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 1-15-81; effective thirtieth day thereafter (Register 81, No.
						3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17143 - Exclusion from Gross Income of Lessor of Real Property of Value of Improvements Erected by Lessee. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17144-17145 - Recovery of Certain Items Previously Deducted or Credited. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17146 - Military Exclusion. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-3-61; effective thirtieth day thereafter (Register 61, No.
						9).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
						(Register 81, No. 52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17146.5 - Compensation of Members of the Armed Forces of the United States for Service in a Combat-Zone During an Induction Period, or for Service While Hospitalized as a Result of Such Combat-Zone Service. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-6-76; effective thirtieth day thereafter (Register 76, No.
						19).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17147 - Mustering-Out Payments. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-3-61; effective thirtieth day thereafter (Register 61, No.
						9).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
						(Register 81, No. 52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17150(a) - Exclusion of Amounts Received as a Scholarship or Fellowship Grant. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 9-15-58; effective thirtieth day thereafter (Register 58, No.
						17).
2. Repealer filed 2-21-79; effective thirtieth day thereafter
						(Register 79, No. 7).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17150(b) - Limitations. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 2-21-79; effective thirtieth day thereafter (Register 79, No.
						7).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17150(c) - Definitions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 9-15-58; effective thirtieth day thereafter (Register 58, No.
						17).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17150(d) - Items Not Considered as Scholarships or Fellowship Grants. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 9-15-58; effective thirtieth day thereafter (Register 58, No.
						17).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
						(Register 81, No. 52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17151 - Meals and Lodging Furnished for the Convenience of the Employer. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 11-13-62; effective thirtieth day thereafter (Register 62, No.
						23).
2. Repealer filed 2-21-79; effective thirtieth day thereafter
						(Register 79, No. 7).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17153 - Salaries and Other Income of Employees of Foreign Countries. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 12-23-81; effective thirtieth day thereafter
						(Register 81, No. 52).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17157 - Applicable Rules Relating to Certain Reduced Uniformed Services Retirement Pay. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 7-9-76; effective thirtieth day thereafter (Register 76, No.
						28).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 3 - Computation of Taxable Income › Article 3 - Items Specifically Excluded from Gross Income [Repealed] › Section 17158 - Exclusion of Insurance Proceeds for Reimbursement of Certain Living Expenses. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 9-23-76; effective thirtieth day thereafter (Register 76, No.
						39).
2. Repealer filed 1-15-81; effective thirtieth day thereafter
						(Register 81, No. 3).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code. Reference: Section
						  19253,
						  Revenue and Taxation Code.