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  1. Home
  2. Codes
  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 11
  6. Chap. 13

Chapter 13
Accounting Periods and Methods of Accounting

Articles

1
Accounting Periods
Sections 24631–24637
2
Methods of Accounting
Sections 24651–24654
3
Year of Inclusion
Sections 24661–24679
4
Year of Deduction
Sections 24681–24694
5
Inventories
Sections 24701–24710
6
Adjustments Required by Changes in Method
Sections 24721–24726
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_11,_chapter_13

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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