Section 40162.

Cal. Revenue and Taxation Code - RTC § 40162.
in effect
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Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026
Cal. Revenue and Taxation Code - RTC § 40162. — Section 40162 | Revenue and Taxation Code - RTC | Corpus