{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23047","citation":"Rev. & Tax. Code, § 23047","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 2. Definitions [23030. - 23060.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-1/article-2"}],"history":"Amended by Stats. 1993, Ch. 877, Sec. 35.   Effective October 6, 1993.","effective":"1993-10-06","html":"<p>Section <a href=\"/rtc/7701\">7701</a>(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise provided.</p>","text":"Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise provided.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-23047","source":"California Legislative Information bulk export (pubinfo)"}