{"data":{"id":"us-ca/rtc-24329","jurisdiction":"us-ca","citation":"RTC § 24329","heading":"","body":"Section 139 of the Internal Revenue Code, relating to disaster relief payments, shall apply, except as otherwise provided.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 6. Gross Income [24271. - 24329.]","ARTICLE 3. Other Exclusions [24320. - 24329.]"],"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":"227e9ed17063db0615dbf8e0083a02683ec71f7bbc4abf2a3cec344e7c6e296a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24327","next":"us-ca/rtc-24341"},"notice":"GroundRules: Original legal text. Not legal advice."}