California Revenue and Taxation Code 23002 – Except where otherwise expressly provided, all of the provisions of …
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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.
(Amended by Stats. 1993, Ch. 877, Sec. 31. Effective October 6, 1993.)
Terms Used In California Revenue and Taxation Code 23002
- 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.