BlackletterCalifornia law

Revenue and Taxation Code § 46005

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 46005Official source ↗

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.

Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedures taken shall conform to the provisions on this part as far as possible.