Rev. & Tax. Code, § 23060 · Article 2. Definitions
Rev. & Tax. Code, § 23060
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Provisions in other codes or General Law Statutes that are related to this part include all of the following:
(a) Chapter 20.6 (commencing with Section 9891) of Division 3 of the Business and Professions Code, relating to tax preparers.
(b) Sections 1502, 2204 to 2206, inclusive, 6210, 6810, 8210, and 8810 of the Corporations Code, relating to the corporation officer statement penalty.
(c) Section 2104 of the Corporations Code, that prevents the application of any provision of this part against any foreign lending institution whose activities in this state are limited to those described in subdivision (d) of Section 191 of the Corporations Code.
(d) Sections 15700 to 15702.1, inclusive, of the Government Code, relating to the Franchise Tax Board.
(e) Part 10 (commencing with Section 17001), relating to the Personal Income Tax Law.
(f) Part 10.2 (commencing with Section 18401), relating to the Administration of Franchise and Income Taxes.
(g) Part 10.7 (commencing with Section 21001), relating to the Taxpayers’ Bill of Rights.
(h) Part 18 (commencing with Section 38001), relating to the Multistate Tax Compact.
Notes and commentary — not statutory text
History
Amended by Stats. 2006, Ch. 538, Sec. 625. Effective January 1, 2007.
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=23060.
- Text hash
- sha256 a9d5cad0f96bf02bcd590a8d8bd59a6e7dd0fdff5d8f9a6f2c3db1208610bf1d
- 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.
Corporations Code
Government Code
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. 10.2ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWSPrinted as Part 10.2 (commencing with Section 18401)
- Rev. & Tax. Code, div. 2, pt. 10.7TAXPAYERS' BILL OF RIGHTSPrinted as Part 10.7 (commencing with Section 21001)
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.