BlackletterCalifornia law

Revenue and Taxation Code § 60110

ARTICLE 1. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 60110Official source ↗

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

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