{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6271","citation":"Rev. & Tax. Code, § 6271","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271. - 6295.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-3.5"},{"name":"ARTICLE 1. Definitions [6271. - 6277.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-3.5/article-1"}],"history":"Added by Stats. 1965, 1st Ex. Sess., Ch. 2.","effective":null,"html":"<p>Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.</p>","text":"Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-6271","source":"California Legislative Information bulk export (pubinfo)"}