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 § 23046
Definitions
Amended by Stats. 1993, Ch. 877, Sec. 34
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.