California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10. PERSONAL INCOME TAX |
Chapter 2.1. Alternative Minimum Tax |
Section 17062.5.
Latest version.
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Section 55(b)(3) of the Internal Revenue Code, relating to maximum rate of tax on net capital gain of noncorporate taxpayers, shall not apply.
(Added by Stats. 1998, Ch. 322, Sec. 15. Effective August 20, 1998.)