BlackletterCalifornia law

Revenue and Taxation Code § 46003

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 46003Official source ↗Ask about this

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.

Except where the context otherwise requires, the definitions contained in this chapter govern the construction of this part.