Revenue and Taxation Code section 18038

Section 1040 of the Internal Revenue Code, relating to transfer of certain real property, does not apply.

Source: Section 18038, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18038. (updated Jan. 1, 2004; accessed Jun. 29, 2026).

18031
18031.5
18032
18036
18036.5
18037
18037.5
18038
18038.4
18039
18041.5
18042
18044
18045

Up to date

Verified:
Jun. 29, 2026

§ 18038's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_18038

Original Source: Section 18038, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18038. (last accessed May 12, 2025).