BlackletterCalifornia law

Revenue and Taxation Code § 20801

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 20801Official source ↗

Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.

Unless the context requires otherwise, the definitions set forth in this chapter shall govern the construction of this part.