BlackletterCalifornia law

Revenue and Taxation Code § 45003

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 45003Official source ↗

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.

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