Gross income shall not include any amount received in any taxable year by a claimant pursuant to Section 4904 of the Penal Code.
(Added by Stats. 2000, Ch. 630, Sec. 2. Effective January 1, 2001.)
Section 17157
Rev. & Tax. Code § 17157, under Items Specifically Excluded from Gross Income.
Rev. & Tax. Code § 17157