DIVISION 2. OTHER TAXES 6001-60709›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 2.1. Alternative Minimum Tax 17062-17063

§ 17062.5

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Section 55(b)(3) of the Internal Revenue Code, relating to maximum rate of tax on net capital gain of noncorporate taxpayers, shall not apply.

(Added by Stats. 1998, Ch. 322, Sec. 15. Effective August 20, 1998.)

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California Revenue and Taxation Code

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