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  1. Home
  2. Codes
  3. Revenue & Taxation Code
  4. Div. 1
  5. Part 1
  6. Chap. 5

Chapter 5
Disaster Relief: Tax Deferral

Sections

194
194.1
194.2
194.3
194.4
194.5
194.8
194.9
195
195.1
195.2
195.3
195.4
195.5
195.6
195.7
195.71
195.72
195.73
195.77
195.78
195.79
195.80
195.81
195.82
195.83
195.84
195.85
195.86
195.87
195.88
195.89
195.90
195.91
195.92
195.93
195.94
195.95
195.96
195.97
195.98
195.99
195.100
195.101
195.102
195.103
195.104
195.105
195.106
195.107
195.108
195.109
195.110
195.111
195.112
195.116
195.117
195.118
195.120
195.121
195.122
195.123
195.124
195.125
195.128
195.129
195.130
195.131
195.132
195.133
195.134
195.135
195.136
195.137
195.138
195.139
195.140
195.141
195.142
195.143
195.144
195.145
195.164
195.165
195.166
195.167
195.168
195.169
195.170
195.171
195.172
195.176
195.177
195.178
196.1
196.2
196.3
196.4
196.5
196.6
196.7
196.8
196.9
196.61
196.62
196.63
196.65
196.66
196.67
196.91
196.92
196.93
196.94
196.95
196.96
196.97
196.98
196.99
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_1,_part_1,_chapter_5

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

Do you have an opinion about this solution? Drop us a line.