{"data":{"id":"us-ca/rtc-23002","jurisdiction":"us-ca","citation":"RTC § 23002","heading":"","body":"Except where otherwise expressly provided, all of the provisions of this part are applicable to the taxes imposed respectively under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3 (commencing with Section 23501), or to the predecessor acts of this part, the Bank and Corporation Franchise Tax Act or the Corporation Income Tax Act, respectively.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"1f64b8d7e8625dde65e7f1036ff190f6da9dee232640787f44548cda111ded7f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23001","next":"us-ca/rtc-23003"},"notice":"GroundRules: Original legal text. Not legal advice."}