Sections
Chapter 1 General Provisions and Definitions 5701 – 5720.6
Chapter 2 Imposition of Tax 5721 – 5722
Chapter 3 Exemptions 5741
Chapter 4 Collection 5761 – 5768
Chapter 5 Administration 5781 – 5790

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 12

  • department: means the Department of Parks and Recreation and "director" means the Director of Parks and Recreation. See California Revenue and Taxation Code 60365
  • Insurer: as used in this part includes each of the following:

    California Revenue and Taxation Code 12003