Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 75.1 — Definitions and General Provisions
Cal. Rev. & Tax. Code § 75.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1983-07-28
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Except where the context or the specific provisions of this chapter otherwise require, all of the following apply:
Citator
Cal. Rev. & Tax. Code § 75.1 — Definitions and General Provisions is in force in the current edition of the Code, and nothing recorded condemns it.
Except where the context or the specific provisions of this chapter otherwise require, all of the following apply:
(a) The definitions in this article govern the construction of this chapter.
(b) The other provisions of this division apply to assessments made pursuant to this chapter.
(c) The taxes due pursuant to this chapter are in addition to any other taxes due under this division.