BlackletterCalifornia law

Revenue and Taxation Code § 18038

CHAPTER 13. Gain or Loss on Disposition of Property

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

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.