{"code":"RTC","codeName":"Revenue and Taxation Code","section":"45003","citation":"Rev. & Tax. Code, § 45003","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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23"},{"name":"CHAPTER 1. General Provisions and Definitions [45001. - 45009.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-1"}],"history":"Added by Stats. 1987, Ch. 1319, Sec. 6.   Effective September 28, 1987.","effective":"1987-09-28","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-45003","source":"California Legislative Information bulk export (pubinfo)"}