Cal. Revenue and Taxation Code - RTC § 7397. Section 7397.
All of the administrative provisions of this part not inconsistent with this chapter shall be applicable to the administration of the tax imposed by Section 7392.
ARTICLE 4. Administrative Provisions [7397. - 7397.]
Cal. Revenue and Taxation Code - RTC 4.
in effectSource: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026