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Chapter 3.5. Bank and Corporation Tax›Subchapter 1. General Provisions and Definitions›Article 2. Definitions

§ 23038(b). Associations. [Repealed]

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IF96364334C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited for Subchapter 3.5: Section 26422, Revenue and Taxation Code.

History

  1. Subchapter 3.5 (beginning with Reg. 23151-23154) filed 1-7-58; effective thirtieth day thereafter (Register 58, No. 1).

  2. New section filed 11-13-62; effective thirtieth day thereafter (Register 62, No. 23).

  3. Renumbering from Section 23038 and amendment filed 7-13-73; effective thirtieth day thereafter (Register 73, No. 28).

  4. Editorial correction of subsection (2)(B) (Register 95, No. 42).

  5. Repealer filed 1-9-98; operative 1-9-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 2).

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▸Contents — California Code of Regulations, Title 18 — Division 3. Franchise Tax Board
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board

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