Rev. & Tax. Code, § 17062.5 · Chapter 2.1. Alternative Minimum Tax

Rev. & Tax. Code, § 17062.5

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Added by Stats. 1998, Ch. 322, Sec. 15. Effective August 20, 1998.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17062.5.
Text hash: sha256 2cb694be68f5efaf69dc2913d04c4c321519426cb2025b24669d445b33629696
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.