BlackletterCalifornia law

Revenue and Taxation Code § 18031

CHAPTER 13. Gain or Loss on Disposition of Property

Current as of September 28, 2026Rev. & Tax. Code, § 18031Official source ↗

Amended by Stats. 1993, Ch. 873, Sec. 27. Effective October 6, 1993.

Subchapter O of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to gain or loss on disposition of property, shall apply, except as otherwise provided.