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Cal. Rev. & Tax. Code § 24954.1

Nontaxable Exchanges

Added by Stats. 1998, Ch. 322, Sec. 101

Section 1042(g) of the Internal Revenue Code, relating to application of section to sales of stock in agricultural refiners and processors to eligible farm cooperatives, shall not apply.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.