Division, part, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of the provisions of this code.
Cal. Rev. & Tax. Code § 6
GENERAL PROVISIONS
Known as the Revenue and Taxation Code
The act spans §§ 1 to 41 (45 sections).
Applied in 3 court decisions — leading case 225 Cal. App. 3d 155 - Long Beach Unified Sch. Dist. v. STATE OF CALIF. (1990)
Most recently applied in 175 Cal. App. 4th 577 - Shaw v. People Ex Rel. Chiang (June 2009)
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.