California Revenue and Taxation Code 7302 – Except where the context otherwise requires, the definitions given in …
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Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)