{"data":{"id":"us-ca/rtc-18151.5","jurisdiction":"us-ca","citation":"RTC § 18151.5","heading":"","body":"Section 301 of Title III of Division A of the Emergency Economic Stabilization Act of 2008 (Public Law 110-343), relating to gain or loss from sale of certain preferred stock, shall not apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 14. General Rules for Determining Capital Gains and Losses [18151. - 18181.]"],"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":"8e158257e7de2caf9031d8f45c9f9322ea6960af4f28c8401c7cdaa83b6bfe8a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18151","next":"us-ca/rtc-18151.9"},"notice":"GroundRules: Original legal text. Not legal advice."}