California Revenue and Taxation Code Section 23051

CA Rev & Tax Code § 23051 (2017)  

The term “Bank and Corporation Tax Law of 1954,” means Part 11 of Division 2 of the Revenue and Taxation Code as enacted by Statutes 1949, Chapter 557, and as subsequently amended, including all amendments enacted prior to December 31, 1954.

(Added by Stats. 1955, Ch. 938.)

Last modified: October 25, 2018