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DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 1. General Provisions 12001-12009›ARTICLE 1. Definitions 12001-12009

§ 12001

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Unless the context otherwise requires, the definitions set forth in this article govern the construction of this part.

(Added by Stats. 1941, Ch. 113.)

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California Revenue and Taxation Code

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