California Revenue and Taxation Code ARTICLE 1 - Imposition of Tax

• Section 23501.
  (a) There shall be imposed upon every corporation, other than a bank, for each taxable year, a tax at the rate of 7.6 percent upon its...
• Section 23503.
  There shall be offset against the tax hereby imposed for any period the amount of any tax imposed on the taxpayer under Chapter 2 for...
• Section 23504.
  Where a corporation formerly subject to tax under Chapter 2 (commencing with Section 23101) becomes subject to tax under Chapter 3 (commencing with Section 23501),...

Last modified: October 22, 2018