Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.: PART 10. PERSONAL INCOME TAX/Ch. 14.: CHAPTER 14. General Rules for Determining Capital Gains and Losses/§ 18152.
California Statutes

§ 18152. — 18152. (Amended by Stats. 2018, Ch. 92, Sec. 197.)

California § 18152.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 14.CHAPTER 14. General Rules for Determining Capital Gains and Losses

This text of California § 18152. (18152. (Amended by Stats. 2018, Ch. 92, Sec. 197.)) 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 § 18152. (2026).

Text

Section 1202 of the Internal Revenue Code, relating to 50-percent exclusion for gain from certain small business stock, does not apply.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Amended by Stats. 2018, Ch. 92, Sec. 197. (SB 1289) Effective January 1, 2019.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 18152., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/18152..