California Revenue and Taxation Code Section 7397

CA Rev & Tax Code § 7397 (2017)  

All of the administrative provisions of this part not inconsistent with this chapter shall be applicable to the administration of the tax imposed by Section 7392.

(Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Last modified: October 25, 2018