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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 1. General Provisions and Definitions 23001-23060›ARTICLE 1. General Provisions 23001-23004

§ 23004

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

Whenever this part refers to “regulations of the Franchise Tax Board,” or makes similar reference, the reference authorizes the Franchise Tax Board to make rules and regulations as to the subject matter concerning which the reference is made.

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

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California Revenue and Taxation Code

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