{"data":{"id":"us-ca/rtc-23046","jurisdiction":"us-ca","citation":"RTC § 23046","heading":"","body":"Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as otherwise provided.","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 2. Definitions [23030. - 23060.]"],"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":"f907c7f43f5f204c2fc9ce29719ec1a46aa9a8f615ee7c08e48d9072d205d8da","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23045.6","next":"us-ca/rtc-23046.5"},"notice":"GroundRules: Original legal text. Not legal advice."}