California Revenue and Taxation Code 98.03 – For purposes of Section 98, the definition of qualifying city …
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For purposes of Section 98, the definition of qualifying city contained in subdivision (d) of that section shall not include the City of Foster City.
(Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.)
Terms Used In California Revenue and Taxation Code 98.03
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14