Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of 1954,” or “Internal Revenue Code of 1986,” for purposes of this part, mean Title 26 of the United States Code, including all amendments thereto, as enacted on the specified date for the applicable taxable year as defined in paragraph (1) of subdivision (a) of Section 17024.5.
Cal. Rev. & Tax. Code § 21003.1
TAXPAYERS' BILL OF RIGHTS
Known as the Katz-Harris Taxpayers’ Bill of Rights Act
The act spans §§ 21001 to 21028 (32 sections).
Added by Stats. 2025, Ch. 231, Sec. 75
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.