California Revenue and Taxation Code § 23003

Revenue and Taxation Code
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A reference made in this part by number without further identification: (a) To a division, is a reference to that division of this code. (b) To a part, is a reference to that part in this division. (c) To a chapter, is a reference to that chapter in which it is made. (d) To an article, is a reference to that article in the chapter in which it is made.

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