California Revenue and Taxation Code 45002 – The collection and administration of the fee imposed pursuant to …
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The collection and administration of the fee imposed pursuant to § 48000 of the Public Resources Code shall be governed by the definitions contained in Chapter 2 (commencing with Section 40100) of Part 1 of Division 30 of the Public Resources Code, unless expressly superseded by the definitions contained in this part.
(Amended by Stats. 1993, Ch. 656, Sec. 43. Effective October 1, 1993.)