Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 18412 — Continuity with Prior Law

Cal. Rev. & Tax. Code § 18412

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1993-06-16
Current through
Nov 2, 2026 (California Legislative Counsel)

The provisions of this part insofar as they are substantially the same as statutory provisions relating to the same subject matter in Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), as those provisions, including applicable regulations, existed on December 31,…

Citator

Cal. Rev. & Tax. Code § 18412 — Continuity with Prior Law is in force in the current edition of the Code, and nothing recorded condemns it.

The provisions of this part insofar as they are substantially the same as statutory provisions relating to the same subject matter in Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), as those provisions, including applicable regulations, existed on December 31, 1993, shall be construed as restatements and continuations thereof, and not as new enactments.