Rev. & Tax. Code, § 12076 · Article 1. Definitions

Rev. & Tax. Code, § 12076

Verbatim from the official edition

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

“Expenses incurred” includes specific and general expenses incurred in the current calendar year on ocean marine contracts written within the United States.

Notes and commentary — not statutory text

History

Added by Stats. 1941, Ch. 113.

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=12076.
Text hash: sha256 750f3be4b73b72a85f02f95ddfe8feb5e4cbcb4ab1a5fb55bbc05fd7a2cddd67
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.