SECTIONS 23001-23004 - California Statutes

REVENUE AND TAXATION CODE

SECTION 23001-23004

23001. This part is known and may be cited as the Corporation Tax
Law.

23002. Except where otherwise expressly provided, all of the
provisions of this part are applicable to the taxes imposed
respectively under Chapter 2 (commencing with Section 23101), Chapter
2.5 (commencing with Section 23400), or Chapter 3 (commencing with
Section 23501), or to the predecessor acts of this part, the Bank and
Corporation Franchise Tax Act or the Corporation Income Tax Act,
respectively.

23003. A reference made in this part by number without further
identification:
(a) To a division, is a reference to that division of this code.
(b) To a part, is a reference to that part in this division.
(c) To a chapter, is a reference to that chapter in which it is
made.
(d) To an article, is a reference to that article in the chapter
in which it is made.

23004. 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.