California Statutes
§ 18177. — 18177. (Amended by Stats. 2003, Ch. 185, Sec. 27.)
California § 18177.
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 § 18177. (18177. (Amended by Stats. 2003, Ch. 185, Sec. 27.)) 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 § 18177. (2026).
Text
Section 1275(a)(3) of the Internal Revenue Code, relating to the definition of tax-exempt obligations, does not apply but instead the term “tax-exempt obligation” means an obligation the interest on which is exempt from tax under this part.
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Legislative History
Amended by Stats. 2003, Ch. 185, Sec. 27. Effective January 1, 2004.
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California § 18177., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/18177..