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

Article 1
Taxable and Exempt Property

Sections

201
201.1
201.2
201.3
201.4
201.5
201.6
201.7
202
202.2
202.5
202.6
202.7
203
203.1
203.5
204
205
205.1
205.5
205.6
206
206.1
206.2
207
207.1
208
209
209.5
211
212
213
213.5
213.7
214
214.01
214.1
214.02
214.2
214.3
214.4
214.05
214.5
214.06
214.6
214.07
214.7
214.08
214.8
214.09
214.9
214.10
214.11
214.13
214.14
214.15
214.15.1
214.16
214.17
214.18
214.19
215
215.1
215.2
215.5
216
217
217.1
218
218.2
218.3
218.4
218.5
218.6
219
220
220.5
221
222
222.5
223
224
225
225.5
226
227
228
229
230
231
232
234
235
236
236.5
237
241
242
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_1,_part_2,_chapter_1,_article_1

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.

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