Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.
(Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
Section 7385
Rev. & Tax. Code § 7385, under Definitions.
Rev. & Tax. Code § 7385