US lawCaliforniaStatutesCode hscDivision 26Part 2Chapter 4.139723Cal. HSC § 39723Cal. HSC § 39723Last amended: 2012Year: 2025Length: 30 wordsOfficial source Nothing in this chapter shall be construed as resulting in any taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution.PreviousCal. HSC § 39721