§ 32002
36 words·~1 min read·
/ca/revenue-and-taxation-code/32002A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.