“Section” means a section of this code unless some other statute is specifically mentioned and “subdivision” means a subdivision of the section in which that term occurs unless some other section is expressly mentioned.
Cal. Rev. & Tax. Code § 10
GENERAL PROVISIONS
Known as the Revenue and Taxation Code
The act spans §§ 1 to 41 (45 sections).
Applied in 1 court decision — leading case 175 Cal. App. 4th 577 - Shaw v. People Ex Rel. Chiang (2009)
Most recently applied in 175 Cal. App. 4th 577 - Shaw v. People Ex Rel. Chiang (June 2009)
Enacted by Stats. 1939, Ch. 154.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.