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Earlier editions: 2020-112018-112026-09

GENERAL PROVISIONS

§ 14

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

“City” includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town.

(Enacted by Stats. 1939, Ch. 154.)

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▸Contents — California Revenue and Taxation Code
California Revenue and Taxation Code

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