California Revenue and Taxation Code Section 32002

CA Rev & Tax Code § 32002 (2017)  

Unless the context otherwise requires, the definitions set forth in this chapter and those in Chapter 1 (commencing with Section 23000) of Division 9 of the Business and Professions Code govern the construction of this part.

(Amended by Stats. 1982, Ch. 454, Sec. 170.)

Last modified: October 25, 2018