Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 10. PERSONAL INCOME TAX [17001 - 18181]
( Part 10 added by Stats. 1943, Ch. 659. ) CHAPTER 3. Computation of Taxable Income [17071 - 17307]
( Chapter 3 repealed and added by Stats. 1955, Ch. 939. ) ARTICLE 3. Items Specifically Excluded from Gross Income [17131 - 17158.3]
( Article 3 repealed and added by Stats. 1983, Ch. 488, Sec. 26. ) 17134.
Any loan made pursuant to the Forgivable Loan Program of the California State University shall be deemed to be a student loan within the meaning of Section 108(f)(2) of the Internal Revenue Code, and Section 108(f)(1) shall apply to any discharge of the loan that is made in connection with the borrower’s performance of services for the California State University.
(Added by Stats. 1997, Ch. 228, Sec. 1. Effective August 5, 1997.)