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Business Taxes Law Guide—Revision 2026
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 2. The International Fuel Tax Agreement1
Article 2. Definitions
Section 9410
9410. "Contractor." "Contractor" includes a subcontractor.
1Added by Stats. 1995, Ch. 555, in effect January 1, 1996.