[Renumbered as Section 21025 of the Revenue and Taxation Code by Stats. 2014, Ch. 71 (SB 1304), Sec. 166: “SEC. 166. Section 20125 of the Revenue and Taxation Code is amended and renumbered to read: 21025.” Its current text is published at ca_codes.rtc.div2.pt10_7.s21025.]