Section 97.77.

Cal. Revenue and Taxation Code - RTC § 97.77.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent

References

referencesCal. Revenue and Taxation Code - RTC § 97.72.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026