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27,059 rulings indexed. Last ingest about 2 hours ago.

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DecisionDepot is for informational use only. Not legal advice. Always verify against the source ruling before relying on any analysis.

© 2026 DecisionDepotdev·2026-07-07 20:16 UTCAdmin

Revenue and Taxation Code § 14 (Cal.) · DecisionDepot

Statutes/Revenue and Taxation Code

California Revenue and Taxation Code

§ 14

RTC § 14

Statute text

View on leginfo.ca.gov

“City” includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town.

Legislative history

Enacted by Stats. 1939, Ch. 154.

Source: California Revenue and Taxation Code § 14 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.