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DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 2. The Corporation Franchise Tax 23101-23364a›ARTICLE 9. Affiliated Railroads 23361-23364a

§ 23363

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The Franchise Tax Board shall prescribe such regulations as it may deem necessary in order that the tax liability of any affiliated group of corporations making a consolidated return and of each corporation in the group, both during and after the period of affiliation, may be determined, computed, assessed, collected, and adjusted in such manner as to reflect the proper income.

(Amended by Stats. 1951, Ch. 374.)

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California Revenue and Taxation Code

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