BlackletterCalifornia law

Revenue and Taxation Code § 2212

ARTICLE 1. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 2212Official source ↗

Added by Stats. 1973, Ch. 358.

“Percentage change in the cost of living” means the percentage change from April 1 of the prior year to April 1 of the current year in the California Consumer Price Index for all items, as determined by the California Department of Industrial Relations.