BlackletterCalifornia law

Revenue and Taxation Code § 45002

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 45002Official source ↗

Amended by Stats. 1993, Ch. 656, Sec. 43. Effective October 1, 1993.

The collection and administration of the fee imposed pursuant to Section 48000 of the Public Resources Code shall be governed by the definitions contained in Chapter 2 (commencing with Section 40100) of Part 1 of Division 30 of the Public Resources Code, unless expressly superseded by the definitions contained in this part.