{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23003","citation":"Rev. & Tax. Code, § 23003","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":"Added by Stats. 1949, Ch. 557.","effective":null,"html":"<p>A reference made in this part by number without further identification:</p><p>(a) To a division, is a reference to that division of this code.</p><p>(b) To a part, is a reference to that part in this division.</p><p>(c) To a chapter, is a reference to that chapter in which it is made.</p><p>(d) To an article, is a reference to that article in the chapter in which it is made.</p>","text":"A reference made in this part by number without further identification: (a) To a division, is a reference to that division of this code. (b) To a part, is a reference to that part in this division. (c) To a chapter, is a reference to that chapter in which it is made. (d) To an article, is a reference to that article in the chapter in which it is made.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-23003","source":"California Legislative Information bulk export (pubinfo)"}