Section 13820.11.

Cal. Revenue and Taxation Code - RTC § 13820.11.
in effect
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This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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