(a) Except where the context otherwise requires, the definitions set forth in this chapter, and in addition the definitions and provisions of the Personal Income Tax Law referred to and hereby incorporated by reference as set forth in the following provisions of the Revenue and Taxation Code, shall apply to and govern the construction of this division:
(1) “Corporation” as defined by Section 17009.
(2) “Fiduciary” as defined by Section 17006.
(3) “Fiscal year” as defined by Section 17011.
(4) “Foreign country” as defined by Section 17019.
(5) “Franchise Tax Board” as defined by Section 17003.
(6) “Spouse” as defined by Section 17021.
(7) “Individual” as defined by Section 17005.
(8) “Military or naval forces” as defined by Section 17022.
(9) “Nonresident” as defined by Section 17015.
(10) “Partnership” as defined by Section 17008.
(11) “Person” as defined by Section 17007.
(12) “Resident” as defined by Sections 17014 and 17016.
(13) “State” as defined by Section 17018.
(14) “Taxable year” as defined by Section 17010.
(15) “Taxpayer” as defined by Section 17004.
(16) “Trade or business” as defined by Section 17020.
(17) “United States” as defined by Section 17017.
(b) The provisions of Part 10 (commencing with Section 17001) and Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code, relating to the following items, are hereby incorporated by reference and shall apply to and govern construction of this division:
(1) Trade or business expense (Article 6 (commencing with Section 17201) of Chapter 3 of Part 10).
(2) Deductions for retirement savings (Article 6 (commencing with Section 17201) of Chapter 3 of Part 10).
(3) Distributions of property by a corporation to a shareholder (Chapter 4 (commencing with Section 17321) of Part 10).
(4) Deferred compensation (Chapter 5 (commencing with Section 17501) of Part 10).
(5) Partners and partnerships (Chapter 10 (commencing with Section 17851) of Part 10).
(6) Gross income of nonresident taxpayers (Chapter 11 (commencing with Section 17951) of Part 10).
(7) Postponement of the time for certain acts by individuals in or in support of the Armed Forces (Article 3 (commencing with Section 18621) of Chapter 2 of Part 10.2).
(8) Disclosure of information (Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2). For this purpose “Franchise Tax Board” as used therein shall mean the Employment Development Department in respect to information obtained in the administration of this division.
(Amended by Stats. 2016, Ch. 50, Sec. 116. (SB 1005) Effective January 1, 2017.)
Last modified: October 25, 2018