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  1. Home
  2. Codes
  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 10
  6. Chap. 6

Chapter 6
Accounting Periods and Methods of Accounting

Sections

17551
17552
17552.3
17553
17555
17556
17559
17560
17560.5
17561
17563.5
17563.51
17564
17565
17567
17570

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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_10,_chapter_6

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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