Rev. & Tax. Code, § 75.1 · Article 1. Definitions and General Provisions
Rev. & Tax. Code, § 75.1
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 or the specific provisions of this chapter otherwise require, all of the following apply:
(a) The definitions in this article govern the construction of this chapter.
(b) The other provisions of this division apply to assessments made pursuant to this chapter.
(c) The taxes due pursuant to this chapter are in addition to any other taxes due under this division.
Notes and commentary — not statutory text
History
Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.
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§ionNum=75.1.
- Text hash
- sha256 5a0488aa2f6074eedaa4da86c51d151c14049a23370890f21cf6e48b1913e4c7
- 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.