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Earlier editions: 2020-112018-112026-09

GENERAL PROVISIONS

§ 5

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

Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this code.

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

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California Revenue and Taxation Code

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