§ 18038

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.

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

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.