{"data":{"id":"us-ca/rtc-17141","jurisdiction":"us-ca","citation":"RTC § 17141","heading":"","body":"Gross income does not include income derived from an obligation of a Community Energy Authority established under the provisions of Part 3 (commencing with Section 52000) of Division 1 of Title 5 of the Government Code.","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":"7bfba7c725bd911df61daf77901e79c723d1022c888674bd985dfe7b344ea2d8","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17140.5","next":"us-ca/rtc-17141.1"},"notice":"GroundRules: Original legal text. Not legal advice."}