What is the test for a general demurrer under the Rule of pleading of pleading where a party relies on a limitation in the enabling section of the Income Tax Act?

This error is not saved by the rule of pleading that "[w]here a party relies for recovery upon a purely statutory liability it is indispensable that he plead facts demonstrating his right to recover under the statute. The complaint must plead every fact which is essential to the cause of action under the statute. Where a party relies on a statute which contains a limitation in the clause creating and defining the liability, ... such limitation must be negatived in the complaint." (Green v. Grimes-Stassforth S. Co. (1940) 39 Cal.App.2d 52, 56, 102 P.2d 452.) The Green rule, however, "only applies to statutes which define the right or liability and also contain the exception in the enabling clause itself. Where the exception is found in a subsequent section of the act, it need not be negatived in the initial pleading." (G.H.I.I. v. MTS, Inc. (1983) 147 Cal.App.3d 256, 273, 195 Cal.Rptr. 211.) Here the exception is found in the statute defining income and not in the enabling statute itself. Consequently, plaintiff was not required under the rules of pleading to negate the exception in [207 Cal.App.3d 866] his complaint. Thus, the only basis for sustaining the general demurrer was the erroneously noticed affidavit.