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.
Cal. Rev. & Tax. Code § 17020.7
General Provisions and Definitions
Known as the Personal Income Tax Law
The act spans §§ 17001–17039 (60 sections).
Amended by Stats. 1993, Ch. 877, Sec. 2
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.