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revenue and taxation code 70, revenue and taxation code 7056, revenue and taxation code 60, revenue and taxation code 19706, revenue and taxation code 30474, revenue and taxation code 601, revenue and taxation code 602, revenue and taxation code 6001, revenue and taxation code 107, revenue and taxation code 10901, revenue and taxation code 7280, revenue and taxation code 75, revenue and taxation code 170, revenue and taxation code 73, revenue and taxation code 17041, california revenue and taxation code irc 701, revenue and taxation code section 7056