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California Revenue and Taxation Code

§ 95

RTC § 95 Effective Jun 27, 2018Div. 1 · Part 0.5 · Ch. 6 · Art. 1
For purposes of this chapter:
(a)“Local agency” means a city, county, and special district.
(b)(1) (A) “Jurisdiction” means a local agency, school district, community college district, or county superintendent of schools.

Legislative history

Amended by Stats. 2018, Ch. 33, Sec. 62. (AB 1809) Effective June 27, 2018.

Source: California Revenue and Taxation Code § 95 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.