California Revenue & Taxation Code Cal. Rev. & Tax. Code § 23052 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous23051.7Next ›23053 Nearby sections (25 sections)23045.62304623046.523047230482304923049.223049.1230502305123051.523051.72305223053230542305523056230572305823059230602310123101.52310223104Full table of contents →