{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23001","citation":"Rev. & Tax. Code, § 23001","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 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 1. General Provisions and Definitions [23001. - 23060.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-1"},{"name":"ARTICLE 1. General Provisions [23001. - 23004.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-1/article-1"}],"history":"Amended by Stats. 2001, Ch. 543, Sec. 22.   Effective January 1, 2002.","effective":"2002-01-01","html":"<p>This part is known and may be cited as the Corporation Tax Law.</p>","text":"This part is known and may be cited as the Corporation Tax Law.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-23001","source":"California Legislative Information bulk export (pubinfo)"}