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Cal. Revenue and Taxation Code § 2 : California Revenue And Taxation Code — General Provisions — Construction as restatements and continuations

Current through the 2016 Legislative Session

The provisions of this code in so far as they are substantially the same as existing statutory provisions relating to the same subject matter shall be construed as restatements and continuations, and not as new enactments.

Ca. Rev. and Tax. Code § 2