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Business Taxes Law Guide – Revision 2022
 

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 3.5. Vehicles, Vessels, and Aircraft *

Article 1. Definitions

Section 6271



6271. Construction. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.


* Chapter 3.5 was added by Stats. 1965, p. 5443, operative August 1, 1965.