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

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

Revenue and Taxation Code § 5 (Cal.) · DecisionDepot

Statutes/Revenue and Taxation Code

California Revenue and Taxation Code

§ 5

RTC § 5

Statute text

View on leginfo.ca.gov

Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this code.

Legislative history

Enacted by Stats. 1939, Ch. 154.

Source: California Revenue and Taxation Code § 5 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.