California Statutes
§ 18412. — 18412. (Added by Stats. 1993, Ch. 31, Sec. 26.)
California § 18412.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.2.PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
Ch. 1.CHAPTER 1. General Provisions
Art. 2.ARTICLE 2. Continuity with Prior Law
This text of California § 18412. (18412. (Added by Stats. 1993, Ch. 31, Sec. 26.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 18412. (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.
Cite This Page — Counsel Stack
Bluebook (online)
California § 18412., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/18412..