December 14, 2025
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Tag: tax statutes

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Why Do Tax Statutes Use Different Repeal Language?

October 16, 2023   2:49 pmOctober 16, 2023   5:20 pm
As readers know, the California Legislature occasionally places “sunset dates,” or “repealers,” in a bill so that the enacted statute will be repealed as of a specified date. This is usually accomplished by the following provision: This section shall remain...
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Drafting Tax Statutes in California

October 21, 2021   6:48 amOctober 21, 2021   6:58 am
Like other particular areas of the law, drafting tax statutes can be a difficult task for any bill drafter. There are several issues that need to be addressed and that bill drafters should understand before undertaking the drafting of tax...
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