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  3. Revenue & Taxation Code
  4. Div. 1
  5. Part 4

Part 4
Levy of Tax

Chapters

1
Determination of Tax
Sections 2151–2152.5
2
Effect of Tax
Sections 2186–2196
3
Reimbursement for Costs Mandated by the State
Sections 2201–2326
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_1,_part_4

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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