Except where otherwise expressly provided, all of the provisions of this part are applicable to the taxes imposed respectively under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3 (commencing with Section 23501), or to the predecessor acts of this part, the Bank and Corporation Franchise Tax Act or the Corporation Income Tax Act, respectively.
Cal. Rev. & Tax. Code § 23002
General Provisions
Known as the Corporation Tax Law
The act spans §§ 23001–23004 (4 sections).
Amended by Stats. 1993, Ch. 877, Sec. 31
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.