{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43003","citation":"Rev. & Tax. Code, § 43003","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22"},{"name":"CHAPTER 1. General Provisions and Definitions [43001. - 43013.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-1"}],"history":"Added by Stats. 1981, Ch. 756, Sec. 3.   Effective September 25, 1981.","effective":"1981-09-25","html":"<p>Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part.</p>","text":"Except where the context otherwise requires, the definitions contained in this chapter shall govern the construction of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-43003","source":"California Legislative Information bulk export (pubinfo)"}