California Revenue and Taxation Code 60110 – Except where the context otherwise requires, the definitions given in …
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Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter and this part.
(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)