Revenue and Taxation Code § 41160
‹ § 41152§ 41161 ›Open in browserleginfo ↗41160.
The department shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
(Amended by Stats. 2021, Ch. 432, Sec. 138. (SB 824) Effective January 1, 2022.)