Section 7323.

CA Rev & Tax Code § 7323 (2019) (N/A)
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“Licensed industrial user” means any industrial user that is licensed pursuant to Section 7460.

(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)