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California Revenue and Taxation Code

§ 16

RTC § 16
“Shall” is mandatory and “may” is permissive.

Legislative history

Enacted by Stats. 1939, Ch. 154.

Source: California Revenue and Taxation Code § 16 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.