ARTICLE 1. General Provisions [23001. - 23004.]

Article 1 added by Stats. 1949, Ch. 557.

§§ 23001–23004 · 4 sections

• § 23001 This part is known and may be cited as the Corporation Tax Law.
• § 23002 Except where otherwise expressly provided, all of the provisions of this part are applicable to the taxes imposed respectively under Chapter 2 (commencing with…
• § 23003 A reference made in this part by number without further identification: (a) To a division, is a reference to that division of this code. (b) To a part, is a…
• § 23004 Whenever this part refers to “regulations of the Franchise Tax Board,” or makes similar reference, the reference authorizes the Franchise Tax Board to make…