Section 30130.58.

Cal. Revenue and Taxation Code - RTC § 30130.58.
in effect
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Statutory References. Unless otherwise stated, all references in this act refer to statutes as they existed on January 1, 2016.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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