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2025 California Code
Revenue and Taxation Code - RTC
GENERAL PROVISIONS
Section 4.
Universal Citation:
CA Rev & Tax Code § 4 (2025)
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4. Any action or proceeding commenced before this code takes effect, or any right accrued, is not affected by this code, but all procedure taken shall conform to the provisions of this code as far as possible.
(Enacted by Stats. 1939, Ch. 154.)
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