California Codes > Revenue and Taxation Code > Division 2 > Part 10.4


§ 19900	(a) (1) For taxable years beginning on or after January 1, …
§ 19902	(a) For purposes of this part, “qualified entity” means an …
§ 19904	(a) The elective tax authorized by this part shall be due and …
§ 19906	(a) Except as provided in subdivision (b), this part shall …

board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
handgun: means any pistol, revolver, or firearm capable of being concealed upon the person. See California Penal Code 16640
property: includes both real and personal property. See California Penal Code 7

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