If any provision of this code, or its application to any person or circumstance, is held invalid, the remainder of the code, or the application of the provision to other persons or circumstances, is not affected.
Cal. Rev. & Tax. Code § 26
GENERAL PROVISIONS
Known as the Revenue and Taxation Code
The act spans §§ 1 to 41 (45 sections).
Applied in 1 court decision — leading case California v. Buzard (1966)
Most recently applied in California v. Buzard (January 1966)
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.