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  1. Home
  2. Codes
  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 11
  6. Chap. 7
  7. Art. 3

Article 3
Items Not Deductible

Sections

24421
24422
24422.3
24424
24425
24426
24427
24429
24431
24434
24436.1
24436.5
24437
24438
24439
24440
24441
24442
24442.5
24443
24447
24448
24449
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_11,_chapter_7,_article_3

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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