Revenue and Taxation Code § 2212
‹ § 2211§ 2213 ›Open in browserleginfo ↗2212.
“Percentage change in the cost of living” means the percentage change from April 1 of the prior year to April 1 of the current year in the California Consumer Price Index for all items, as determined by the California Department of Industrial Relations.
(Added by Stats. 1973, Ch. 358.)