California Revenue and Taxation Code

§ 23036

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 23036 Effective Sep 19, 2025Div. 2 · Part 11 · Ch. 1 · Art. 2

(a)(1) The term “tax” includes any of the following:

(A)The tax imposed under Chapter 2 (commencing with Section 23101).

(B)The tax imposed under Chapter 3 (commencing with Section 23501).

…

Legislative history

Amended by Stats. 2025, Ch. 119, Sec. 65. (SB 254) Effective September 19, 2025.