Revenue and Taxation Code § 18045
‹ § 18044§ 18151 ›Open in browserleginfo ↗18045.
Section 1061 of the Internal Revenue Code, relating to partnership interests held in connection with performance of services, shall not apply.
(Added by Stats. 2025, Ch. 231, Sec. 61. (SB 711) Effective October 1, 2025.)