California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 45002
Official textleginfo.legislature.ca.govlast amended
The collection and administration of the fee imposed pursuant to Section 48000 of the Public Resources Code shall be governed by the definitions contained in Chapter 2 (commencing with Section 40100) of Part 1 of Division 30 of the Public Resources Code, unless expressly superseded by the definitions contained in this part.
Source: view the official text