Section 31899.1 - Definitions(a) The definitions in Chapter 3 (commencing with Section 31450) of this part shall apply to this chapter.(b) The term "Internal Revenue Code" includes all regulations, revenue rulings, notices, and revenue procedures issued by the Internal Revenue Service.Amended by Stats 2003 ch 520 (AB 1585),s 9, eff. 1/1/2004.