California Legal Codes and Statutes

§ 17132.1

Amended by Stats. 2025, Ch. 73, Sec. 1. (AB 1518) Effective January 1, 2026.

For taxable years beginning on or after January 1, 2021, a nonresident alien’s gross income does not include any payment made by an agent pursuant to subdivision (c) of Section 18537.

Cite this section

Cal. Rev. & Tax. Code § 17132.1 (2026)
https://ca.codecond.com/codes/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-17132.1

Other sections in Article 3 - Items Specifically Excluded from Gross Income

§ 17131§ 17131.1§ 17131.2§ 17131.3§ 17131.4§ 17131.5§ 17131.6§ 17131.7§ 17131.8§ 17131.9…§ 17156.2§ 17156.5§ 17157§ 17157.5§ 17158§ 17158.1§ 17158.2§ 17158.3§ 17158.4§ 17158.5

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