Revenue Laws of California (annotated)

acquired action Added by Stats adjusted basis allowed amended apply Article assessment assessor auditor beneficiary Board of Equalization board of supervisors bond cancellation certificate Chapter claim Code collected computed Controller corporation county treasurer court decedent December 31 deduction deed determination distribution district effect August effect June effect September 22 erty exemption filed Franchise Tax Board fund gain or loss gift gift tax gross income History History.-Added by Stats History.-Stats included inheritance tax installment interest levied license tax lien Los Angeles County motor vehicle fuel notice operative July overpayment owner paid paragraph partnership payable payment penalties percent period personal property prescribed prior provisions purchaser purposes pursuant quiet title real property received refund respect revenue September 15 September 9 sold substituted Franchise Tax tax collector tax imposed tax-deeded property taxable income taxation taxing agency taxpayer thereof tion transfer trust