2025 California Code
Revenue and Taxation Code - RTC
GENERAL PROVISIONS
Section 27.

Universal Citation:
CA Rev & Tax Code § 27 (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.

27. This code, and any amendment hereto made by any statute enacted at the fifty-third session of the Legislature, takes effect on February 1, 1941.

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

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