California Revenue and Taxation Code 23001 – This part is known and may be cited as the Corporation Tax Law.
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This part is known and may be cited as the Corporation Tax Law.
(Amended by Stats. 2001, Ch. 543, Sec. 22. Effective January 1, 2002.)
Terms Used In California Revenue and Taxation Code 23001
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.