. California Tax Legislation – California Globe

Why Do California Tax Bills Contain ‘Section 41’ Provisions?

March 20, 2023 6:47 amMarch 20, 2023 6:55 am

If you have reviewed a number of bills in the California Legislature that add new provisions to the Revenue and Taxation Code, you may have noticed references to Section 41. What is “Section 41” and why do we often find...

Additional Rules on Drafting California Tax Legislation

October 31, 2022 6:41 amOctober 31, 2022 6:50 am

The drafting of bills that would add, amend, or repeal sections of the California Revenue and Taxation Code (CRTC) require special attention to a number of provisions. Whether they are technical or mechanical or substantive in nature, drafting tax bills...