{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23002","citation":"Rev. & Tax. Code, § 23002","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. 1993, Ch. 877, Sec. 31.   Effective October 6, 1993.","effective":"1993-10-06","html":"<p>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 <a href=\"/rtc/23101\">23101</a>), Chapter 2.5 (commencing with Section <a href=\"/rtc/23400\">23400</a>), or Chapter 3 (commencing with Section <a href=\"/rtc/23501\">23501</a>), or to the predecessor acts of this part, the Bank and Corporation Franchise Tax Act or the Corporation Income Tax Act, respectively.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-23002","source":"California Legislative Information bulk export (pubinfo)"}