For taxable years beginning on or after January 1, 2021, a nonresident alien’s gross income does not include any payment made by an agent pursuant to subdivision (c) of Section 18537.
Cal. Rev. & Tax. Code § 17132.1
Items Specifically Excluded from Gross Income
Amended by Stats. 2025, Ch. 73, Sec. 1
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.