BlackletterCalifornia law

Revenue and Taxation Code § 17020.7

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 17020.7Official source ↗

Amended by Stats. 1993, Ch. 877, Sec. 2. Effective October 6, 1993.

Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as otherwise provided.