California Financial Code

§ 51000

FIN § 51000 Effective Jan 1, 2009Div. 20.5

Statute text

As used in this division, the following terms shall have the following meanings:

(a)“Client” means the taxpayer with whom the exchange facilitator enters into an agreement described in subparagraph (A) of paragraph (1) of subdivision (b).

(b)(1) “Exchange facilitator” means a person that does any of the following:

…

Legislative history

Added by Stats. 2008, Ch. 708, Sec. 2. Effective January 1, 2009.