California Legal Codes and Statutes

§ 17135

Added by Stats. 1987, Ch. 1138, Sec. 56. Effective September 25, 1987. Applicable to taxable years beginning on or after January 1, 1987, by Sec. 189 of Ch. 1138.

The use of an automobile by a special agent of federal or state taxing agencies shall be treated in the manner provided for by Section 1567 of Public Law 99-514.

Cite this section

Cal. Rev. & Tax. Code § 17135 (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-17135

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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