Revenue and Taxation Code § 18152
‹ § 18151.9§ 18154 ›Open in browserleginfo ↗18152.
Section 1202 of the Internal Revenue Code, relating to 50-percent exclusion for gain from certain small business stock, does not apply.
(Amended by Stats. 2018, Ch. 92, Sec. 197. (SB 1289) Effective January 1, 2019.)