Revenue and Taxation Code section 61040

The provisions of this part are severable. If any provision of this part or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.

Source: Section 61040, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=61040. (updated Jun. 27, 2019; accessed Jul. 6, 2026).

61000
61001
61005
61010
61015
61020
61023
61025
61030
61035
61040
61045
61050

Up to date

Verified:
Jul. 6, 2026

§ 61040's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_61040

Original Source: Section 61040, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=61040. (last accessed May 12, 2025).