California Revenue and Taxation Code Section 7323

CA Rev & Tax Code § 7323 (2017)  

“Licensed industrial user” means any industrial user that is licensed pursuant to Section 7460.

(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Last modified: October 25, 2018