California Codes, Civil Code - CIV, Division 2 — Property, Part 1 — Property in General, Title 2 — Ownership, Chapter 2.6 — Legal Estates Principal and Income Law, Section 731.01
Nothing in this chapter shall affect the provisions of the Personal Income Tax Law and the Bank and Corporation Tax Law.
Notes
Preserves the Personal Income Tax Law and the Bank and Corporation Tax Law from any effect of this chapter, so the principal and income rules here do not alter those tax provisions. Carries that single savings clause with no duty, deadline, dollar amount, or penalty.
Use as reference
Lexinter.net | California Code, Civil Code - CIV § 731.01 | https://laws.lexinter.net/codes/california/civil-code/division-2/part-1/title-2/chapter-2-6/section-731-01