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Revenue and Taxation Code

Article 9. Collection of Tax Debts Due to the Internal Revenue Service or Other States

As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip) edition. Published by Legislative Counsel of California.

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.