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2017 California Code
Revenue and Taxation Code - RTC
GENERAL PROVISIONS
Section 13.

Universal Citation:
CA Rev & Tax Code § 13 (2017)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
13.  

The singular number includes the plural, and the plural the singular.

(Enacted by Stats. 1939, Ch. 154.)

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