DIVISION 2. OTHER TAXES 6001-60709›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 1. General Provisions and Definitions 23001-23060›ARTICLE 2. Definitions 23030-23060

§ 23034

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

“State” includes the District of Columbia, and the possessions of the United States.

(Amended by Stats. 1961, Ch. 485.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Revenue and Taxation Code

California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.