The provisions of this code in so far as they are substantially the same as existing statutory provisions relating to the same subject matter shall be construed as restatements and continuations, and not as new enactments.
Cal. Rev. & Tax. Code § 2
GENERAL PROVISIONS
Known as the Revenue and Taxation Code
The act spans §§ 1 to 41 (45 sections).
Applied in 4 court decisions — leading case Estate of Atwell (1948)
Most recently applied in Peterson v. Johnson (October 1952)
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.