Revenue and Taxation Code section 18037

An election made by a taxpayer pursuant to Section 1033(g)(3) of the Internal Revenue Code, relating to the election to treat outdoor advertising displays as real property, may not be denied because the taxpayer has, on his or her federal return, elected to expense the asset.

Source: Section 18037, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18037. (accessed May 10, 2025).

18031
18031.5
18032
18036
18036.5
18037
18037.5
18038
18038.4
18039
18041.5
18042
18044

Last Updated

May 10, 2025

§ 18037’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_18037

Original Source: Section 18037, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18037. (last accessed May 10, 2025).