Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 11. CORPORATION TAX LAW [23001 - 25141]
( Heading of Part 11 amended by Stats. 2001, Ch. 543, Sec. 21. ) CHAPTER 2. The Corporation Franchise Tax [23101 - 23364a]
( Heading of Chapter 2 amended by Stats. 2001, Ch. 543, Sec. 26. ) ARTICLE 1. Definitions and General Provisions [23101 - 23114]
( Article 1 added by Stats. 1949, Ch. 557. ) 23113.
The tax imposed under this chapter shall attach whether a taxpayer has a taxable year of twelve months or less.
(Added by Stats. 1949, Ch. 557.)