California Revenue and Taxation Code 11902 – “County” shall include a city and county.
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“County” shall include a city and county.
(Added by renumbering Section 11903 by Stats. 1968, Ch. 17.)
Terms Used In California Revenue and Taxation Code 11902
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- County: includes city and county. See California Revenue and Taxation Code 15