DIVISION 2. OTHER TAXES 6001-60709›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 1. General Provisions and Definitions 43001-43013

§ 43002

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

The collection and administration of the fees and taxes imposed by Chapter 6.5 (commencing with Section 25100) and Chapter 6.8 (commencing with Section 25300), respectively, of Division 20 of the Health and Safety Code, shall be governed by the definitions in those provisions, unless expressly superseded by the definitions contained in this part.

(Amended by Stats. 1988, Ch. 1376, Sec. 14. Effective September 26, 1988.)

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California Revenue and Taxation Code

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