{"code":"RTC","codeName":"Revenue and Taxation Code","section":"9410","citation":"Rev. & Tax. Code, § 9410","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 3.5. FUEL TAX AGREEMENTS [9401. - 9433.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3.5"},{"name":"CHAPTER 2. The International Fuel Tax Agreement [9405. - 9433.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3.5/chapter-2"},{"name":"ARTICLE 2. Definitions [9410. - 9411.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3.5/chapter-2/article-2"}],"history":"Added by Stats. 1995, Ch. 555, Sec. 38.   Effective January 1, 1996.","effective":"1996-01-01","html":"<p>“Contractor” includes a subcontractor.</p>","text":"“Contractor” includes a subcontractor.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-9410","source":"California Legislative Information bulk export (pubinfo)"}