Section 32002.

Cal. Revenue and Taxation Code - RTC § 32002.
in effect
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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.

References

referencesCal. Business and Professions Code - BPC § 23000.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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