{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60110","citation":"Rev. & Tax. Code, § 60110","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 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 4. Interstate Users [60110. - 60128.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-4"},{"name":"ARTICLE 1. Definitions [60110. - 60114.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-4/article-1"}],"history":"Added by Stats. 1994, Ch. 912, Sec. 17.   Effective September 28, 1994.   Operative July 1, 1995, by Sec. 26 of Ch. 912.","effective":"1994-09-28","html":"<p>Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter and this part.</p>","text":"Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter and this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-60110","source":"California Legislative Information bulk export (pubinfo)"}