{"data":{"id":"us-ca/gov-53192.5","jurisdiction":"us-ca","citation":"GOV § 53192.5","heading":"","body":"All income received by the investor from the fund is exempt from taxation in this state, except gift, inheritance, and estate taxes.","path":["Government Code - GOV","TITLE 5. LOCAL AGENCIES [50001. - 57607.]","DIVISION 2. CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 55821.]","PART 1. POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 54999.7.]","CHAPTER 1.5. Integrated Financing District Act [53175. - 53199.]","ARTICLE 4. Reimbursement Agreements [53190. - 53194.5.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"41ae3f15e5528985c32ae10be3a4efdbd691ff321b92c33f3349d3b06eaf6bf1","source_id":"us-ca","stale":false,"prev":"us-ca/gov-53192","next":"us-ca/gov-53193"},"notice":"GroundRules: Original legal text. Not legal advice."}