Rev. & Tax. Code, § 23002 · Article 1. General Provisions
Rev. & Tax. Code, § 23002
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 1993, Ch. 877, Sec. 31. Effective October 6, 1993.
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=23002.
- Text hash
- sha256 1f64b8d7e8625dde65e7f1036ff190f6da9dee232640787f44548cda111ded7f
- 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
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. 11, ch. 2The Corporation Franchise TaxPrinted as Chapter 2 (commencing with Section 23101)
- Rev. & Tax. Code, div. 2, pt. 11, ch. 2.5Alternative Minimum TaxPrinted as Chapter 2.5 (commencing with Section 23400)
- Rev. & Tax. Code, div. 2, pt. 11, ch. 3The Corporation Income TaxPrinted as Chapter 3 (commencing with Section 23501)
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.