Revenue and Taxation Code § 17062.5

CHAPTER 2.1. Alternative Minimum Tax

Current as of September 28, 2026Rev. & Tax. Code, § 17062.5Official source ↗

Added by Stats. 1998, Ch. 322, Sec. 15. Effective August 20, 1998.

Section 55(b)(3) of the Internal Revenue Code, relating to maximum rate of tax on net capital gain of noncorporate taxpayers, shall not apply.