California Legal Codes and Statutes

§ 17230

Repealed and added by Stats. 1983, Ch. 488, Sec. 29. Effective July 28, 1983.

Payments made to the California Housing Finance Agency by the borrower pursuant to Section 52514 of the Health and Safety Code shall be considered payments of interest for purposes of Section 163 of the Internal Revenue Code.

Cite this section

Cal. Rev. & Tax. Code § 17230 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-3-computation-of-taxable-income/article-6-deductions/section-17230

Other sections in Article 6 - Deductions

§ 17201§ 17201.1§ 17201.2§ 17201.3§ 17201.4§ 17201.5§ 17201.6§ 17201.7§ 17202§ 17203…§ 17278.5§ 17279§ 17279.4§ 17279.6§ 17280§ 17282§ 17286§ 17287§ 17299.8§ 17299.9

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