Go to Previous Versions of this Section
  1. 2025 California Code (here)
  2. 2024 California Code
  3. 2023 California Code
  4. View All Versions

2025 California Code
Revenue and Taxation Code - RTC
GENERAL PROVISIONS
Section 20.5.

Universal Citation:
CA Rev & Tax Code § 20.5 (2025)
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.
Previous Next

20.5. (a) Unless the context requires otherwise, as used in this code or any other code, “board, itself” or “State Board of Equalization meeting as a public body” means the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to Section 15570.22 of the Government Code.

(b) Unless the context requires otherwise, as used in this code or any other code, “executive director” or “executive officer of the board” means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to Section 15570.22 of the Government Code.

(Added by Stats. 2017, Ch. 252, Sec. 16. (AB 131) Effective September 16, 2017.)

Previous Next
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.