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Cal. Rev. & Tax. Code § 17033

General Provisions and Definitions

Known as the Personal Income Tax Law

The act spans §§ 17001–17039 (60 sections).

Added by Stats. 1955, Ch. 939.

If any chapter, article, section, subsection, clause, sentence or phrase of this part which is reasonably separable from the remaining portions of this part, or the application thereof to any person, taxpayer or circumstance, is for any reason determined unconstitutional, such determination shall not affect the remainder of this part, nor, will the application of any such provision to other persons, taxpayers or circumstances, be affected thereby.

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