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§ 1 |
This act shall be known as the Revenue and Taxation Code. |
§ 2 |
The provisions of this code in so far as they are substantially the … |
§ 3 |
All persons who, at the time this code goes into effect, hold office … |
§ 4 |
Any action or proceeding commenced before this code takes effect, or … |
§ 5 |
Unless the context otherwise requires, the general provisions … |
§ 6 |
Division, part, chapter, article, and section headings do not in any … |
§ 7 |
Whenever a power is granted to, or a duty imposed on, any person or … |
§ 8 |
Writing includes any form of recorded message capable of … |
§ 9 |
Whenever any reference is made to any portion of this code or of any … |
§ 10 |
“Section” means a section of this code unless some other statute is … |
§ 11 |
The present tense includes the past and future tenses; and the … |
§ 12 |
The masculine gender includes the feminine and neuter. |
§ 12.2 |
“Spouse” includes “registered domestic partner,” as required by … |
§ 13 |
The singular number includes the plural, and the plural the singular. |
§ 14 |
“City” includes incorporated city, city and county, municipal … |
§ 15 |
“County” includes city and county. |
§ 16 |
“Shall” is mandatory and “may” is permissive. |
§ 17 |
“Oath” includes affirmation and written declarations signed under the … |
§ 18 |
“Signature” or “subscription” includes mark. Such mark shall be made … |
§ 19 |
“Person” includes any person, firm, partnership, general partner of a … |
§ 20 |
(a) Except as otherwise provided in subdivisions (b) and (c), … |
§ 20.5 |
(a) Unless the context requires otherwise, as used in this code … |
§ 21 |
“Controller” means the State Controller. |
§ 22 |
“Auditor” of a city or county means the chief accounting officer, by … |
§ 23 |
“Assessee” means the person to whom property or a tax is assessed. |
§ 24 |
No act in all the proceedings for raising revenue by taxation is … |
§ 25 |
Unless expressly otherwise provided, any notice required to be given … |
§ 26 |
If any provision of this code, or its application to any person or … |
§ 27 |
This code, and any amendment hereto made by any statute enacted at … |
§ 28.5 |
As used in Division 1 of this code, “partnership” shall include … |
§ 29 |
Whenever any official is authorized to commence an action for the … |
§ 30 |
The courts of this State shall recognize and enforce liabilities for … |
§ 31 |
The Attorney General or an appropriate official of any political … |
§ 33 |
Human whole blood, plasma, blood products, and blood derivatives, or … |
§ 34 |
Whenever an amount of money paid by a person to the state or any of … |
§ 35 |
Commencing with its January 1, 1985, population base and continuing … |
§ 36 |
Whenever any notice or other communication is required by this code … |
§ 36.5 |
(a) Whenever this code requires the tax collector to publish a … |
§ 37 |
Notwithstanding any other provision of law, all interest and … |
§ 38 |
(a) The Legislative Analyst shall submit a report to the … |
§ 38.7 |
(a) On or before January 1, 2016, the Legislative Analyst’s … |
§ 38.7 v2 |
(a) On or before January 1, 2016, the Legislative Analyst’s … |
§ 38.9 |
(a) On or before May 1, 2023, the Legislative Analyst’s Office … |
§ 38.10 |
(a) The Legislative Analyst shall, on an annual basis beginning … |
§ 40 |
(a) (1) The board shall publish on its Internet Web site a … |
§ 41 |
(a) Notwithstanding any other law, any bill, introduced on or … |