Section 12005.

Cal. Revenue and Taxation Code - RTC § 12005.
in effect
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“Taxes” means the taxes assessed and levied, or which may be assessed and levied, under the provisions of Section 28 of Article XIII of the State Constitution and of this part.

References

referencesCal. Revenue and Taxation Code - RTC § 28.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 12005. — Section 12005 | Revenue and Taxation Code - RTC | Corpus