California Revenue and Taxation Code ARTICLE 2 - Definitions

• Section 23030.
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1949, Ch. 557.)
• Section 23031.
  “Franchise Tax Board” means the Franchise Tax Board described in Part 10 (commencing with Section 15700) of Division 3 of Title 2 of the Government...
• Section 23032.
  “Fiscal year” means an accounting period of twelve months or less ending on the last day of any month other than December.(Added by Stats. 1949,...
• Section 23033.
  “Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which net income is computed.(Added...
• Section 23034.
  “State” includes the District of Columbia, and the possessions of the United States.(Amended by Stats. 1961, Ch. 485.)
• Section 23035.
  “Counsel for the Franchise Tax Board” means attorney or attorneys appointed or employed by the Franchise Tax Board and acting subject to the approval and...
• Section 23036.
  (a) (1) The term “tax” includes any of the following:(A) The tax imposed under Chapter 2 (commencing with Section 23101).(B) The tax imposed under Chapter 3 (commencing with Section...
• Section 23036.1.
  Notwithstanding Section 23036 or any other provision in this part to the contrary, the credit allowed by Section 23630 (relating to natural heritage) may reduce...
• Section 23036.2.
  (a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the contrary, for each taxable year beginning on or after January...
• Section 23037.
  “Taxpayer” means any person subject to the tax imposed under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3...
• Section 23038.
  (a) “Corporation” includes every corporation except corporations expressly exempt from the tax by this part or the Constitution of this state.(b) (1) For the purposes of the tax...
• Section 23038.5.
  (a) Section 7704 of the Internal Revenue Code, relating to certain publicly traded partnerships treated as corporations, shall apply, except as otherwise provided.(b) (1) Section 7704(a) of the...
• Section 23039.
  “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,...
• Section 23040.
  Income derived from or attributable to sources within this State includes income from tangible or intangible property located or having a situs in this State...
• Section 23040.1.
  (a) Notwithstanding Sections 23040 and 25101, income derived from or attributable to sources within this state shall not include:(1) The distributive share of interest, dividends, and gains...
• Section 23041.
  “Taxable year” means:(a) For the purposes of the tax imposed under Chapter 2 (commencing with Section 23101), the calendar year, or the fiscal year for which...
• Section 23042.
  (a) For taxable years beginning prior to January 1, 2000, and the first taxable year beginning on or after January 1, 2000, “income year” means:(1) For the...
• Section 23043.5.
  For purposes of this part, in determining the amount of gain or loss (or deemed gain or loss) with respect to any property, Section 7701(g)...
• Section 23044.
  “International banking facility” means a facility represented by a set of asset and liability accounts segregated on the books and records of a commercial bank,...
• Section 23045.
  For purposes of this part:(a) Section 7702 of the Internal Revenue Code, relating to life insurance contract defined, shall apply, except as otherwise provided.(b) Section 7702A of...
• Section 23045.1.
  For purposes of this part, the term “substituted basis property” has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.(Added...
• Section 23045.2.
  For purposes of this part, the term “transferred basis property” has the same meaning given that term by Section 7701(a)(43) of the Internal Revenue Code,...
• Section 23045.3.
  For purposes of this part, the term “exchanged basis property” has the same meaning given that term by Section 7701(a)(44) of the Internal Revenue Code,...
• Section 23045.4.
  For purposes of this part, the term “nonrecognition transaction” has the same meaning given that term by Section 7701(a)(45) of the Internal Revenue Code, except...
• Section 23045.5.
  For purposes of this part, the term “domestic building and loan association” has the same meaning given that term by Section 7701(a)(19) of the Internal...
• Section 23045.6.
  Section 7701(a)(20) of the Internal Revenue Code, relating to the definition of “employee,” shall apply, except as otherwise provided.(Amended by Stats. 1993, Ch. 877, Sec....
• Section 23046.
  Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as otherwise provided.(Amended by...
• Section 23046.5.
  (a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided.(b) The phrase “this part” shall be...
• Section 23047.
  Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise provided.(Amended by Stats....
• Section 23048.
  Taxable mortgage pools shall be defined and treated in accordance with Section 7701(i) of the Internal Revenue Code, except as otherwise provided.(Added by Stats. 1987,...
• Section 23049.
  Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, shall apply, except as otherwise provided.(Amended by Stats. 1993, Ch. 877, Sec....
• Section 23049.1.
  Section 64 of the Internal Revenue Code, relating to the definition of ordinary income, shall apply.(Added by Stats. 1991, Ch. 117, Sec. 43. Effective July...
• Section 23049.2.
  Section 65 of the Internal Revenue Code, relating to the definition of ordinary loss, shall apply.(Added by Stats. 1991, Ch. 117, Sec. 44. Effective July...
• Section 23050.
  Definitions, other than general definitions, are set forth in the chapter to which specifically applicable.(Added by Stats. 1949, Ch. 557.)
• Section 23051.
  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...
• Section 23051.5.
  (a) (1) Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of 1954,” or “Internal Revenue Code of 1986,” for purposes of this part,...
• Section 23051.7.
  (a) The enactment of the act adding this section to the code shall not deprive any taxpayer of any carryover of a credit, excess contribution, or...
• Section 23052.
  The provisions of this code insofar as they are substantially the same as existing statutory provisions relating to the same subject matter shall be construed...
• Section 23053.
  The repeal of any provision of the Bank and Corporation Tax Law shall not affect any act done or any right accruing or accrued, or...
• Section 23054.
  For the purpose of applying the Bank and Corporation Tax Law of 1954 or the Bank and Corporation Tax Law as herein enacted to any...
• Section 23055.
  Any provision of this part which refers to the application of any portion of this part to a prior period (or which depends upon the...
• Section 23056.
  Division, part, chapter, article, section and subsection headings contained herein shall not be deemed to govern, limit, modify, or in any manner affect the scope,...
• Section 23057.
  If any chapter, article, section, subsection, clause, sentence or phrase of this part which is reasonably separable from the remaining portions of this part, or...
• Section 23058.
  Unless otherwise specifically provided therein, the provisions of any act:(a) That affect the imposition or computation of tax, penalties, or the allowance of credits against the...
• Section 23059.
  Unless expressly otherwise provided in this part, any notice may be given by first-class mail postage prepaid.(Added by Stats. 1972, Ch. 1237.)
• Section 23060.
  Provisions in other codes or General Law Statutes that are related to this part include all of the following:(a) Chapter 20.6 (commencing with Section 9891) of...

Last modified: October 22, 2018