Payments made to the California Housing Finance Agency by the borrower pursuant to Section 52514 of the Health and Safety Code shall be considered payments of interest for purposes of Section 163 of the Internal Revenue Code.
Cal. Rev. & Tax. Code § 17230
Deductions
Repealed and added by Stats. 1983, Ch. 488, Sec. 29
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.