Rev. & Tax. Code, § 18402 · Article 1. General Application
Rev. & Tax. Code, § 18402
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Except where the context otherwise requires, the general provisions and definitions provided in Chapter 1 (commencing with Section 17001) of Part 10 and in Chapter 1 (commencing with Section 23001) of Part 11 shall apply to this part.
(b) For purposes of this part, “person” includes an individual, fiduciary, partnership, limited liability company, corporation, or organization exempt from taxation under Section 23701.
(c) (1) Whenever provisions of this part are applied in connection with Part 10 (commencing with Section 17001), the terms “taxpayer,” “corporation” and “taxable year” have the same meaning as defined in Chapter 1 (commencing with Section 17001) of Part 10.
(2) Whenever provisions of this part are applied in connection with Part 11 (commencing with Section 23001), the terms “taxpayer,” “corporation,” “income year,” and “taxable year” have the same meaning as defined in Article 2 (commencing with Section 23030) of Chapter 1 of Part 11.
Notes and commentary — not statutory text
History
Amended by Stats. 1997, Ch. 605, Sec. 7. Effective January 1, 1998.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18402.
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- sha256 5df5b14b194987792881064007cd5b9a0d11d51b90b351a495de043f161ed55f
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 10PERSONAL INCOME TAXPrinted as Part 10 (commencing with Section 17001)
- Rev. & Tax. Code, div. 2, pt. 10, ch. 1General Provisions and DefinitionsPrinted as Chapter 1 (commencing with Section 17001) of Part 10
- Rev. & Tax. Code, div. 2, pt. 11CORPORATION TAX LAWPrinted as Part 11 (commencing with Section 23001)
- Rev. & Tax. Code, div. 2, pt. 11, ch. 1General Provisions and DefinitionsPrinted as Chapter 1 (commencing with Section 23001) of Part 11
- Rev. & Tax. Code, div. 2, pt. 11, ch. 1, art. 2DefinitionsPrinted as Article 2 (commencing with Section 23030) of Chapter 1 of Part 11
- Rev. & Tax. Code, § 23701Printed as Section 23701
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