The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) and Chapter 6.8 (commencing with Section 25300), respectively, of Division 20 of the Health and Safety Code, shall be governed by the definitions in those provisions, unless expressly superseded by the definitions contained in this part.
Cal. Rev. & Tax. Code § 43002
General Provisions and Definitions
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2023). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.