{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23052","citation":"Rev. & Tax. Code, § 23052","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":"Added by Stats. 1955, Ch. 938.","effective":null,"html":"<p>The provisions of this code insofar as they are substantially the same as existing statutory provisions relating to the same subject matter shall be construed as restatements and continuations thereof, and not as new enactments.</p>","text":"The provisions of this code insofar as they are substantially the same as existing statutory provisions relating to the same subject matter shall be construed as restatements and continuations thereof, and not as new enactments.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-23052","source":"California Legislative Information bulk export (pubinfo)"}