Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.: PART 10. PERSONAL INCOME TAX/Ch. 2.1.: CHAPTER 2.1. Alternative Minimum Tax/§ 17062.5.
California Statutes

§ 17062.5. — 17062.5. (Added by Stats. 1998, Ch. 322, Sec. 15.)

California § 17062.5.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 2.1.CHAPTER 2.1. Alternative Minimum Tax

This text of California § 17062.5. (17062.5. (Added by Stats. 1998, Ch. 322, Sec. 15.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Cal. Revenue and Taxation Code - RTC Code § 17062.5. (2026).

Text

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.

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Legislative History

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

Nearby Sections

4
§ 17062.
17062. (Amended by Stats. 2025, Ch. 231, Sec. 5.)
§ 17062.1.
17062.1. (Added by Stats. 2025, Ch. 231, Sec. 6.)
§ 17062.3.
17062.3. (Repealed and added by Stats. 2025, Ch. 231, Sec. 9.)
§ 17062.5.
17062.5. (Added by Stats. 1998, Ch. 322, Sec. 15.)
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California § 17062.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17062.5..