Cal. Rev. & Tax. Code § 17139.5

Current through the 2023 Legislative Session.

Section 17139.5 - Interest in conjunction with refund of smog impact fee

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.

Ca. Rev. and Tax. Code § 17139.5

Added by Stats 2000 ch 31 (AB 809), s 2, eff. 6/8/2000.