California Codes > Revenue and Taxation Code > General Provisions California Codes > Revenue and Taxation Code > General Provisions Current as of: 2024 | Check for updates | Other versions § 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 … Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. Ask a question, get an answer ASAP!
