BlackletterCalifornia law

Revenue and Taxation Code § 7302

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 7302Official source ↗

Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

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