Gross income does not include income derived from an obligation of a Community Energy Authority established under the provisions of Part 3 (commencing with Section 52000) of Division 1 of Title 5 of the Government Code.
Cal. Rev. & Tax. Code § 17141
Items Specifically Excluded from Gross Income
Added by Stats. 1983, Ch. 498, Sec. 140
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.