Revenue and Taxation Code § 18038

CHAPTER 13. Gain or Loss on Disposition of Property

Current as of September 28, 2026Rev. & Tax. Code, § 18038Official source ↗Ask about this

Amended by Stats. 2003, Ch. 185, Sec. 20. Effective January 1, 2004.

Section 1040 of the Internal Revenue Code, relating to transfer of certain real property, does not apply.