Section 13820.9.

Cal. Revenue and Taxation Code - RTC § 13820.9.
in effect
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This article shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this act.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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