BlackletterCalifornia law

Revenue and Taxation Code § 12005

ARTICLE 1. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 12005Official source ↗

Amended by Stats. 1974, Ch. 311.

“Taxes” means the taxes assessed and levied, or which may be assessed and levied, under the provisions of Section 28 of Article XIII of the State Constitution and of this part.