{"data":{"id":"us-ca/civ-731.01","jurisdiction":"us-ca","citation":"CIV § 731.01","heading":"","body":"Nothing in this chapter shall affect the provisions of the Personal Income Tax Law and the Bank and Corporation Tax Law.","path":["Civil Code - CIV","DIVISION 2. PROPERTY [654. - 1422.]","PART 1. PROPERTY IN GENERAL [654. - 749.]","TITLE 2. OWNERSHIP [669. - 742.]","CHAPTER 2.6. Legal Estates Principal and Income Law [731. - 731.15.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"d6e8a00afb89c7ca7cd211f7c1b55761a4968b2ff450f5a8b232954c4829bd92","source_id":"us-ca","stale":false,"prev":"us-ca/civ-731","next":"us-ca/civ-731.02"},"notice":"GroundRules: Original legal text. Not legal advice."}