Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 18414 — Continuity with Prior Law

Cal. Rev. & Tax. Code § 18414

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

Any provision of this part that refers to the application of any portion of this part to a prior period (or which depends upon the application to a prior period of any portion of this part) shall, when appropriate and consistent with the purpose of that provision, be deemed to refer to (or…

Citator

Cal. Rev. & Tax. Code § 18414 — Continuity with Prior Law is in force in the current edition of the Code, and nothing recorded condemns it.

Any provision of this part that refers to the application of any portion of this part to a prior period (or which depends upon the application to a prior period of any portion of this part) shall, when appropriate and consistent with the purpose of that provision, be deemed to refer to (or depend upon the application of) the corresponding provision of Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) as was applicable to the prior period.