{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17009","citation":"Rev. & Tax. Code, § 17009","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-1"}],"history":"Amended by Stats. 1997, Ch. 608, Sec. 1.   Effective October 3, 1997.","effective":"1997-10-03","html":"<p>“Corporation” includes joint stock companies or associations (including nonprofit associations that perform services, borrow money or own property, and business trusts or other business entities taxable as a corporation under regulations of the Franchise Tax Board) and insurance companies. “Corporation” also includes a trust organized and operated exclusively for purposes contained in Section <a href=\"/rtc/23701d\">23701d</a>.</p>","text":"“Corporation” includes joint stock companies or associations (including nonprofit associations that perform services, borrow money or own property, and business trusts or other business entities taxable as a corporation under regulations of the Franchise Tax Board) and insurance companies. “Corporation” also includes a trust organized and operated exclusively for purposes contained in Section 23701d.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-17009","source":"California Legislative Information bulk export (pubinfo)"}