California Legal Codes and Statutes

§ 18037.5

Added by Stats. 2010, Ch. 14, Sec. 37. (SB 401) Effective January 1, 2011.

The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code, shall not apply.

Cite this section

Cal. Rev. & Tax. Code § 18037.5 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-13-gain-or-loss-on-disposition-of-property/section-18037.5

Other sections in Chapter 13 - Gain or Loss on Disposition of Property

§ 18031§ 18031.5§ 18032§ 18036§ 18036.5§ 18037§ 18037.5§ 18038§ 18038.4§ 18039§ 18041.5§ 18042§ 18044§ 18045

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