California Statutes
§ 17324. — 17324. (Added by Stats. 2025, Ch. 231, Sec. 49.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 4. CHAPTER 4. Corporate Distributions and Adjustments
Section 312(k)(3)(B)(ii) of the Internal Revenue Code, relating to special rule for real estate investment trusts, shall not apply.
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California § 17324. (17324. (Added by Stats. 2025, Ch. 231, Sec. 49.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2025, Ch. 231, Sec. 49. (SB 711) Effective October 1, 2025.