{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18151.5","citation":"Rev. & Tax. Code, § 18151.5","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 14. General Rules for Determining Capital Gains and Losses [18151. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-14"}],"history":"Added by Stats. 2010, Ch. 14, Sec. 38.   (SB 401)   Effective January 1, 2011.","effective":"2011-01-01","html":"<p>Section 301 of Title III of Division A of the Emergency Economic Stabilization Act of 2008 (Public Law 110-343), relating to gain or loss from sale of certain preferred stock, shall not apply.</p>","text":"Section 301 of Title III of Division A of the Emergency Economic Stabilization Act of 2008 (Public Law 110-343), relating to gain or loss from sale of certain preferred stock, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-rules-for-determining-capital-gains-and-losses-18151-5","source":"California Legislative Information bulk export (pubinfo)"}