Home/California/Statutes/Code RTC: Revenue 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/§ 18044.
California Statutes

§ 18044. — 18044. (Added by Stats. 1997, Ch. 611, Sec. 47.)

California § 18044.
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 § 18044. (18044. (Added by Stats. 1997, Ch. 611, Sec. 47.)) 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 § 18044. (2026).

Text

The provisions of Section 1044 of the Internal Revenue Code, relating to rollover of publicly traded securities gain into specialized small business investment companies, shall not apply to any taxable year (or portion thereof) that those provisions (or similar provisions) are not applicable for federal income tax purposes.

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Legislative History

Added by Stats. 1997, Ch. 611, Sec. 47. Effective October 3, 1997.
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California § 18044., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/18044..