California · Revenue and Taxation Code - RTC

RTC §75.1: 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.

What this law says, in plain English

This statute establishes that definitions in the article apply to interpreting the chapter, unless context or specific provisions indicate otherwise.

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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.

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