Revenue and Taxation Code § 23047

ARTICLE 2. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 23047Official source ↗

Amended by Stats. 1993, Ch. 877, Sec. 35. Effective October 6, 1993.

Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise provided.