Rev. & Tax. Code, § 23001 · Article 1. General Provisions

Rev. & Tax. Code, § 23001

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

This part is known and may be cited as the Corporation Tax Law.

Notes and commentary — not statutory text

History

Amended by Stats. 2001, Ch. 543, Sec. 22. Effective January 1, 2002.

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&sectionNum=23001.
Text hash: sha256 5e6d642237420ffd192d238ef6d05fb1afb7d7754b7855cfca9074c4c887b3b1
Composed by: 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

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.