Cal. RTC § 20639.1
This is the official text of Cal. RTC § 20639.1, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
(a) Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and Chapter 2 (commencing with Section 20581) shall govern the construction of this chapter.
(b) Unless the context otherwise dictates or unless otherwise provided in this chapter, Chapter 1 (commencing with Section 101) and Chapter 2 (commencing with Section 155) of Part 1 of Division 1, Section 2931c of the Civil Code, Division 9 (commencing with Section 9101) of the Commercial Code, Chapter 4.5 (commencing with Section 14735) of Part 5.5 of Division 3 of Title 2 of the Government Code, Chapter 5 (commencing with Section 16180) of Part 1 of Division 4 of Title 2 of the Government Code, and Division 13 (commencing with Section 17000) of the Health and Safety Code shall be applicable to property tax postponements made pursuant to this chapter.
(b) Unless the context otherwise dictates or unless otherwise provided in this chapter, Chapter 1 (commencing with Section 101) and Chapter 2 (commencing with Section 155) of Part 1 of Division 1, Section 2931c of the Civil Code, Division 9 (commencing with Section 9101) of the Commercial Code, Chapter 4.5 (commencing with Section 14735) of Part 5.5 of Division 3 of Title 2 of the Government Code, Chapter 5 (commencing with Section 16180) of Part 1 of Division 4 of Title 2 of the Government Code, and Division 13 (commencing with Section 17000) of the Health and Safety Code shall be applicable to property tax postponements made pursuant to this chapter.
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