California Revenue and Taxation Code Section 2212

CA Rev & Tax Code § 2212 (2017)  

“Percentage change in the cost of living” means the percentage change from April 1 of the prior year to April 1 of the current year in the California Consumer Price Index for all items, as determined by the California Department of Industrial Relations.

(Added by Stats. 1973, Ch. 358.)

Last modified: October 25, 2018