Revenue and Taxation Code § 23004

ARTICLE 1. General Provisions

Current as of September 28, 2026Rev. & Tax. Code, § 23004Official source ↗

Amended by Stats. 1951, Ch. 374.

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.