California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24308
Official textleginfo.legislature.ca.govlast amended
Section 1078 of Public Law 98-369 (Tax Reform Act of 1984), relating to exclusions from gross income of payments from the United States Forest Service as a result of restricting motorized traffic in the Boundary Waters Canoe Area, shall apply, with the following exceptions:
# (a)
Section 1078(f)(2) of that act shall not be applicable.
# (b)
This section shall be effective only for payments made in taxable years beginning on or after January 1, 1985.
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