CA Rev & Tax Code Section 43002


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Division 20 of the Health and Safety Code, shall be governed by the definitions in those provisions, unless expressly superseded by the definitions contained in this part.
Last Updated

Aug. 19, 2023

§ 43002’s source at ca​.gov