California Revenue and Taxation Code

§ 23305.5

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

RTC § 23305.5 Effective Sep 15, 2014Div. 2 · Part 11 · Ch. 2 · Art. 7

For purposes of this article:

(a)“Taxpayer” means either:

(1)A corporation subject to tax under this chapter.

…

Legislative history

Amended by Stats. 2014, Ch. 325, Sec. 4. (AB 1143) Effective September 15, 2014.