Nothing in this division shall be construed to permit double taxation.
Cal. Rev. & Tax. Code § 102
Construction
Applied in 6 court decisions — leading case 36 Cal. 2d 136 - Fox Bakersfield Theatre Corp. v. City of Bakersfield (1950)
Most recently applied in Pesola v. City of Los Angeles (December 1975)
Enacted by Stats. 1939, Ch. 154.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.