Cal. Rev. & Tax. Code § 43002

Current through the 2023 Legislative Session.
Section 43002 - Collection and administration of fees and taxes governed by definitions

The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) of Division 20 of, and Part 2 (commencing with Section 78000) of Division 45 of, the Health and Safety Code, respectively, shall be governed by the definitions in those provisions, unless expressly superseded by the definitions contained in this part.

Ca. Rev. and Tax. Code § 43002

Amended by Stats 2022 ch 258 (AB 2327),s 123, eff. 1/1/2023, op. 1/1/2024.
Amended by Stats. 1988, Ch. 1376, Sec. 14. Effective September 26, 1988.