BlackletterCalifornia law

Revenue and Taxation Code § 23046

ARTICLE 2. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 23046Official source ↗

Amended by Stats. 1993, Ch. 877, Sec. 34. 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.