Rev. & Tax. Code, § 102 · Chapter 1. Construction

Rev. & Tax. Code, § 102

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Nothing in this division shall be construed to permit double taxation.

Notes and commentary — not statutory text

History

Enacted by Stats. 1939, Ch. 154.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=102.
Text hash: sha256 83b62ef7418b14559da0cc61c729cc3cee272fb7792832ef2d4d8506d99300ad
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.