Section 408.3.

Cal. Revenue and Taxation Code - RTC § 408.3.
in effect
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References

referencesCal. Government Code - GOV § 7920.505.
referencesCal. Government Code - GOV § 7922.530.
referencesCal. Revenue and Taxation Code - RTC § 451.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026