Section 3802.
Cal. Revenue and Taxation Code - RTC § 3802.
in effectThe agreement shall become effective no sooner than 5:01 p.m. on the 21st day after the first publication of the notice of agreement.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026
