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Business Taxes Law Guide—Revision 2024

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 2 The International Fuel Tax Agreement.1

Article 2. Definitions

Section 9410


9410. "Contractor." "Contractor" includes a subcontractor.


1Added by Stats. 1995, Ch. 555, in effect January 1, 1996.