California Revenue and Taxation Code ARTICLE 1 - General Provisions

• Section 23001.
  This part is known and may be cited as the Corporation Tax Law.(Amended by Stats. 2001, Ch. 543, Sec. 22. Effective January 1, 2002.)
• Section 23002.
  Except where otherwise expressly provided, all of the provisions of this part are applicable to the taxes imposed respectively under Chapter 2 (commencing with Section...
• Section 23003.
  A reference made in this part by number without further identification:(a) To a division, is a reference to that division of this code.(b) To a part, is...
• Section 23004.
  Whenever this part refers to “regulations of the Franchise Tax Board,” or makes similar reference, the reference authorizes the Franchise Tax Board to make rules...

Last modified: October 22, 2018