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Rev. & Tax. Code, § 32002 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 32002

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

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

Source of truth

Edition
As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=32002.
Text hash
sha256 6b73cbdbb892749463ba8197170af1ad490b99daf8ddcf285ca31c429f53225e
Composed by
compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

This section cites

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