{"code":"RTC","codeName":"Revenue and Taxation Code","section":"27","citation":"Rev. & Tax. Code, § 27","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"GENERAL PROVISIONS","url":"https://blackletter.si/revenue-and-taxation-code/general-provisions"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>This code, and any amendment hereto made by any statute enacted at the fifty-third session of the Legislature, takes effect on February 1, 1941.</p>","text":"This code, and any amendment hereto made by any statute enacted at the fifty-third session of the Legislature, takes effect on February 1, 1941.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-27","source":"California Legislative Information bulk export (pubinfo)"}