California Revenue and Taxation Code Section 50104

CA Rev & Tax Code § 50104 (2017)  

The provisions of this part, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed as restatements and continuations and not as new enactments.

(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)

Last modified: October 25, 2018