2024 California Revenue and Taxation Code 16 – “Shall” is mandatory and “may” is permissive.

2023 California Revenue and Taxation Code 16 – “Shall” is mandatory and “may” is permissive.

2022 California Revenue and Taxation Code 16 – “Shall” is mandatory and “may” is permissive.

2021 California Revenue and Taxation Code 16 – “Shall” is mandatory and “may” is permissive.

2020 California Revenue and Taxation Code 16 – “Shall” is mandatory and “may” is permissive.

2019 California Revenue and Taxation Code 16 – “Shall” is mandatory and “may” is permissive.

2017 California Revenue and Taxation Code 16 – “Shall” is mandatory and “may” is permissive.

2016 California Revenue and Taxation Code 16 – “Shall” is mandatory and “may” is permissive.

2015 California Revenue and Taxation Code 16 – “Shall” is mandatory and “may” is permissive.

2014 California Revenue and Taxation Code 16 – “Shall” is mandatory and “may” is permissive.

2013 California Revenue and Taxation Code 16 – “Shall” is mandatory and “may” is permissive

2010 California Revenue and Taxation Code 16

2009 California Revenue and Taxation Code 16