Rev. & Tax. Code, § 38102 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 38102

Verbatim from the official edition

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

Except where the context otherwise requires, the definitions in this chapter govern the construction of this part.

Notes and commentary — not statutory text

History

Added by Stats. 1976, Ch. 176.

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=38102.
Text hash: sha256 4352652e6c83790e3f5fe5719528084d3ab437ad5a7fecd29cf02e98c3604c6e
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

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.