Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
Cal. Rev. & Tax. Code § 6002
General Provisions and Definitions
Known as the Sales and Use Tax Law
The act spans §§ 6001–6024 (65 sections).
Applied in 2 court decisions — leading case 160 Cal. App. 4th 514 - Searles Valley Minerals Operations, Inc. v. State Board of Equalization (2008)
Most recently applied in 160 Cal. App. 4th 514 - Searles Valley Minerals Operations, Inc. v. State Board of Equalization (February 2008)
Added by Stats. 1941, Ch. 36.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.