ARTICLE 9. Affiliated Railroads [23361. - 23364a.]

Article 9 added by Stats. 1949, Ch. 557.

§§ 23361–23364a · 5 sections

• § 23361 “Affiliated group” means one or more chains of corporations connected through stock ownership with a common parent corporation if during the period when the…
• § 23362 An affiliated group, subject to the provisions of this article, shall have the privilege of making a consolidated return for the taxable year in lieu of…
• § 23363 The Franchise Tax Board shall prescribe such regulations as it may deem necessary in order that the tax liability of any affiliated group of corporations…
• § 23364 If a consolidated return is made subject to the provisions of this article, the tax imposed under this chapter shall be computed as a unit upon the…
• § 23364a Where a member of an affiliated group filing a consolidated return is a corporation commencing to do business in this state for the first time after August 27,…