Revenue and Taxation Code § 24873
‹ § 24872.7§ 24874 ›Open in browserleginfo ↗24873.
Section 860F(a) of the Internal Revenue Code, relating to the 100 percent tax on prohibited transactions, shall not apply.
(Added by Stats. 1992, Ch. 698, Sec. 26. Effective September 15, 1992.)