California Revenue & Taxation Code Cal. Rev. & Tax. Code § 17028 Official textleginfo.legislature.ca.govSharePrintCopy citation The provisions of this code insofar as they are substantially the same as existing statutory provisions relating to the same subject matter shall be construed as restatements and continuations thereof, and not as new enactments. 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous17026Next ›17029 Nearby sections (25 sections)17020.417020.717020.1117020.131702117021.717021.517022170231702417024.517026170281702917029.517030170311703217033170341703517036170371703817039Full table of contents →