Cal. Rev. & Tax. Code § 18038

Current through the 2023 Legislative Session.

Section 18038 - IRC Section 1040 not applicable

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

Ca. Rev. and Tax. Code § 18038

Amended by Stats 2003 ch 185 (AB 1743),s 20, eff. 1/1/2004.