There is a newer version of the California Code
2011 California Code
Civil Code
DIVISION 2. PROPERTY [654 - 1422]
CHAPTER 2.6. Legal Estates Principal and Income Law
Section 731.01
CA Civ Code § 731.01 (through 2012 Leg Sess) What's This?
Nothing in this chapter shall affect the provisions of the Personal Income Tax Law and the Bank and Corporation Tax Law.
(Added by Stats. 1968, Ch. 193.)
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