DIVISION 2. OTHER TAXES 6001-60709›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 1. General Provisions and Definitions 30001-30019
§ 30002
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
(Added by Stats. 1959, Ch. 1040.)
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