{"data":{"id":"us-ca/rtc-17062.5","jurisdiction":"us-ca","citation":"RTC § 17062.5","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 2.1. Alternative Minimum Tax [17062. - 17063.]"],"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":"2cb694be68f5efaf69dc2913d04c4c321519426cb2025b24669d445b33629696","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17062.3","next":"us-ca/rtc-17063"},"notice":"GroundRules: Original legal text. Not legal advice."}