BlackletterCalifornia law

Revenue and Taxation Code § 7385

ARTICLE 1. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 7385Official source ↗

Added by Stats. 2000, Ch. 1053, Sec. 6. 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 chapter.