{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23004","citation":"Rev. & Tax. Code, § 23004","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. 1951, Ch. 374.","effective":null,"html":"<p>Whenever this part refers to “regulations of the Franchise Tax Board,” or makes similar reference, the reference authorizes the Franchise Tax Board to make rules and regulations as to the subject matter concerning which the reference is made.</p>","text":"Whenever this part refers to “regulations of the Franchise Tax Board,” or makes similar reference, the reference authorizes the Franchise Tax Board to make rules and regulations as to the subject matter concerning which the reference is made.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-23004","source":"California Legislative Information bulk export (pubinfo)"}