California Revenue and Taxation Code

§ 24948

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 24948Div. 2 · Part 11 · Ch. 15 · Art. 3

Statute text

View on leginfo.ca.gov

For purposes of this part, if property lying within an irrigation project is sold or otherwise disposed of in order to conform to the acreage limitation provisions of federal reclamation laws, such sale or disposition shall be treated as an involuntary conversion to which Sections 24943 to 24949, inclusive, apply.

Legislative history

Added by Stats. 1961, Ch. 846.