California Code
ARTICLE 3 - Items Specifically Excluded from Gross Income
Section 17139.5.

17139.5. For taxpayers who were not allowed to deduct the vehicle smog impact fee imposed by Section 6262 when paid or incurred, any interest paid by this state in conjunction with the refund of the smog impact fee shall be excluded from gross income.

(Added by Stats. 2000, Ch. 31, Sec. 2. Effective June 8, 2000.)

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Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 10 - PERSONAL INCOME TAX

CHAPTER 3 - Computation of Taxable Income

ARTICLE 3 - Items Specifically Excluded from Gross Income

Section 17131.

Section 17131.1.

Section 17131.2.

Section 17131.3.

Section 17131.4.

Section 17131.5.

Section 17131.6.

Section 17131.7.

Section 17131.8.

Section 17131.9.

Section 17131.10.

Section 17131.11.

Section 17131.12.

Section 17131.12.

Section 17131.16.

Section 17131.17.

Section 17131.19.

Section 17131.20.

Section 17132.

Section 17132.

Section 17132.1.

Section 17132.4.

Section 17132.5.

Section 17132.7.

Section 17132.8.

Section 17132.11.

Section 17133.

Section 17133.5.

Section 17134.

Section 17135.

Section 17135.5.

Section 17136.

Section 17138.

Section 17138.1.

Section 17138.2.

Section 17138.3.

Section 17138.4.

Section 17138.5.

Section 17138.6.

Section 17139.5.

Section 17139.6.

Section 17140.

Section 17140.3.

Section 17140.4.

Section 17140.5.

Section 17141.

Section 17141.1.

Section 17141.5.

Section 17142.

Section 17142.5.

Section 17143.

Section 17144.

Section 17144.5.

Section 17144.6.

Section 17144.8.

Section 17145.

Section 17146.

Section 17147.7.

Section 17149.

Section 17151.

Section 17152.

Section 17153.5.

Section 17154.

Section 17155.

Section 17155.5.

Section 17156.

Section 17156.1.

Section 17156.5.

Section 17157.

Section 17158.

Section 17158.1.

Section 17158.2.

Section 17158.3.