California Revenue and Taxation Code § 43804

Revenue and Taxation Code
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“Hazardous material” means any of the following: (1) A hazardous material as defined in Section 172 of Title 49 of the Code of Federal Regulations. (2) A hazardous material as defined in Section 25501 of the Health and Safety Code. (3) A hazardous material as defined in Section 2402.7 of the Vehicle Code. (4) A hazardous material as defined in Section 1160.3 of Title 13 of the California Code of Regulations.

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