{"data":{"id":"us-ca/rtc-17139.5","jurisdiction":"us-ca","citation":"RTC § 17139.5","heading":"","body":"For taxpayers who were not allowed to deduct the vehicle smog impact fee imposed by Section 6262 when paid or incurred, any interest paid by this state in conjunction with the refund of the smog impact fee shall be excluded from gross income.","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":"ac3f7bd1a711f54a6abb2172e557a383160c7eaeaea473f188e9a35b848238d3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17139.3","next":"us-ca/rtc-17139.6"},"notice":"GroundRules: Original legal text. Not legal advice."}