California Revenue and Taxation Code Section 23039

CA Rev & Tax Code § 23039 (2017)  

“Bank” includes national banking associations. “Bank” includes any “bank” operated by any receiver, liquidator, referee, trustee or other officers or agents appointed by any court, or an assignee for the benefit of creditors.

(Amended by Stats. 1953, Ch. 134.)

Last modified: October 25, 2018