GroundRules
RTC § 23113
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 2. The Corporation Franchise Tax [23101. - 23364a.]
- ARTICLE 1. Definitions and General Provisions [23101. - 23114.]
The tax imposed under this chapter shall attach whether a taxpayer has a taxable year of twelve months or less.
Collected 2026-09-14T05:56:33Z. Source file · JSON