California Revenue & Taxation Code Cal. Rev. & Tax. Code § 16 Official textleginfo.legislature.ca.govSharePrintCopy citation “Shall” is mandatory and “may” is permissive. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous15Next ›17 Nearby sections (25 sections)5678910111212.2131415161718192020.521222324252627Full table of contents →