Section 43002.

Cal. Revenue and Taxation Code - RTC § 43002.
in effect
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The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) of Division 20 of, and Part 2 (commencing with Section 78000) of Division 45 of, the Health and Safety Code, respectively, shall be governed by the definitions in those provisions, unless expressly superseded by the definitions contained in this part.

References

referencesCal. Revenue and Taxation Code - RTC § 25100.
referencesCal. Revenue and Taxation Code - RTC § 78000.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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