{"data":{"id":"us-ca/rtc-17132.1","jurisdiction":"us-ca","citation":"RTC § 17132.1","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 3. Items Specifically Excluded from Gross Income [17131. - 17158.5.]"],"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":"3920e1578a38de1b67fbdf94dbe45a9c7b04284d328d1d81bf1cff252f6d7d20","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17132","next":"us-ca/rtc-17132.3"},"notice":"GroundRules: Original legal text. Not legal advice."}