DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 13. Gain or Loss on Disposition of Property 18031-18045

§ 18038.4

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small business stock to another qualified small business stock, shall not apply.

(Added by Stats. 1998, Ch. 322, Sec. 40. Effective August 20, 1998.)

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California Revenue and Taxation Code

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