California Revenue and Taxation Code Section 17132

CA Rev & Tax Code § 17132 (2017)  

Section 114 of the Internal Revenue Code, relating to extraterritorial income, shall not apply.

(Added by Stats. 2002, Ch. 34, Sec. 8. Effective May 8, 2002. See identical section added by Stats. 2002, Ch. 35.)

Last modified: October 25, 2018