{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18037.5","citation":"Rev. & Tax. Code, § 18037.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 13. Gain or Loss on Disposition of Property [18031. - 18045.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-13"}],"history":"Added by Stats. 2010, Ch. 14, Sec. 37.   (SB 401)   Effective January 1, 2011.","effective":"2011-01-01","html":"<p>The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code, shall not apply.</p>","text":"The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/gain-or-loss-on-disposition-of-property-18037-5","source":"California Legislative Information bulk export (pubinfo)"}