California Statutes
§ 18037. — 18037. (Amended by Stats. 2003, Ch. 185, Sec. 17.)
California § 18037.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 13.CHAPTER 13. Gain or Loss on Disposition of Property
This text of California § 18037. (18037. (Amended by Stats. 2003, Ch. 185, Sec. 17.)) 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.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 18037. (2026).
Text
An election made by a taxpayer pursuant to Section 1033(g)(3) of the Internal Revenue Code, relating to the election to treat outdoor advertising displays as real property, may not be denied because the taxpayer has, on his or her federal return, elected to expense the asset.
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Legislative History
Amended by Stats. 2003, Ch. 185, Sec. 17. Effective January 1, 2004.
Nearby Sections
2
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Bluebook (online)
California § 18037., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/18037..