RTC § 23004
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 11. CORPORATION TAX LAW [23001. - 25141.]
- CHAPTER 1. General Provisions and Definitions [23001. - 23060.]
- ARTICLE 1. General Provisions [23001. - 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 rules and regulations as to the subject matter concerning which the reference is made.
Collected 2026-09-14T05:56:33Z. Source file · JSON