{"data":{"id":"us-ca/rtc-17157","jurisdiction":"us-ca","citation":"RTC § 17157","heading":"","body":"Gross income shall not include any amount received in any taxable year by a claimant pursuant to Section 4904 of the Penal 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":"4730d31ec123f7e0c32b44a3a569534dbedfc7529872373a52c0163e17d85cb8","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17156.5","next":"us-ca/rtc-17157.5"},"notice":"GroundRules: Original legal text. Not legal advice."}