Revenue and Taxation Code section 19381



Source: Section 19381, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=19381.­ (updated Jun. 16, 1993; accessed Jul. 21, 2025).

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Verified:
Jul. 21, 2025

§ 19381's source at ca​.gov