{"code":"CIV","codeName":"Civil Code","section":"731.01","citation":"Civ. Code, § 731.01","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. PROPERTY [654. - 1422.]","url":"https://blackletter.si/civil-code/division-2"},{"name":"PART 1. PROPERTY IN GENERAL [654. - 749.]","url":"https://blackletter.si/civil-code/division-2/part-1"},{"name":"TITLE 2. OWNERSHIP [669. - 742.]","url":"https://blackletter.si/civil-code/division-2/part-1/title-2"},{"name":"CHAPTER 2.6. Legal Estates Principal and Income Law [731. - 731.15.]","url":"https://blackletter.si/civil-code/division-2/part-1/title-2/chapter-2.6"}],"history":"Added by Stats. 1968, Ch. 193.","effective":null,"html":"<p>Nothing in this chapter shall affect the provisions of the Personal Income Tax Law and the Bank and Corporation Tax Law.</p>","text":"Nothing in this chapter shall affect the provisions of the Personal Income Tax Law and the Bank and Corporation Tax Law.","otherVersions":[],"url":"https://blackletter.si/civil-code/legal-estates-principal-and-income-law-731-01","source":"California Legislative Information bulk export (pubinfo)"}