BlackletterCalifornia law

Revenue and Taxation Code § 18037.5

CHAPTER 13. Gain or Loss on Disposition of Property

Current as of September 28, 2026Rev. & Tax. Code, § 18037.5Official source ↗Ask about this

Added by Stats. 2010, Ch. 14, Sec. 37. (SB 401) Effective January 1, 2011.

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.