California Revenue and Taxation Code 75.1 – Except where the context or the specific provisions of this chapter …
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Except where the context or the specific provisions of this chapter otherwise require, all of the following apply:
(a) The definitions in this article govern the construction of this chapter.
(b) The other provisions of this division apply to assessments made pursuant to this chapter.
(c) The taxes due pursuant to this chapter are in addition to any other taxes due under this division.
(Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)