This part is known and may be cited as the Corporation Tax Law.
Cal. Rev. & Tax. Code § 23001
General Provisions
Known as the Corporation Tax Law
The act spans §§ 23001–23004 (4 sections).
Applied in 1 court decision — leading case Microsoft Corp. v. Franchise Tax Board (2012)
Most recently applied in Microsoft Corp. v. Franchise Tax Board (December 2012)
Amended by Stats. 2001, Ch. 543, Sec. 22
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.