California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 23003
A reference made in this part by number without further identification:
(a)
To a division, is a reference to that division of this code.
(b)
To a part, is a reference to that part in this division.
(c)
To a chapter, is a reference to that chapter in which it is made.
(d)
To an article, is a reference to that article in the chapter in which it is made.
Source: official text