DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 2. The Corporation Franchise Tax 23101-23364a›ARTICLE 1. Definitions and General Provisions 23101-23114
§ 23102
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
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