Section 17032.

Cal. Revenue and Taxation Code - RTC § 17032.
in effect
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Division, part, chapter, article, section and subsection headings contained herein shall not be deemed to govern, limit, modify, or in any manner affect the scope, meaning, or intent of the provisions of this part.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 17032. — Section 17032 | Revenue and Taxation Code - RTC | Corpus