§ 17132.1
31 words·~1 min read·
/ca/revenue-and-taxation-code/17132-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.