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  2. Codes
  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 11

Part 11
Corporation Tax Law

Chapters

1
General Provisions and Definitions
Sections 23001–23060
2
the Corporation Franchise Tax
Sections 23101–23364a
2.5
Alternative Minimum Tax
Sections 23400–23459
3
the Corporation Income Tax
Sections 23501–23561
3.5
Tax Credits
Sections 23608–23698.1
4
Exempt Corporations
Sections 23701–23778
4.5
Tax Treatment of S Corporations and Their Shareholders
Sections 23800–23813
5
Computation of Tax When Law Changed
Section 24251
6
Gross Income
Sections 24271–24329
7
Net Income
Sections 24341–24449
8
Corporate Distributions and Adjustments
Sections 24451–24481
12
Deferred Compensation, Etc.
Sections 24601–24612
13
Accounting Periods and Methods of Accounting
Sections 24631–24726
14
Natural Resources
Section 24831
14.5
Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts
Sections 24870–24875
15
Gain or Loss on Disposition of Property
Sections 24901–24998
17
Allocation of Income
Sections 25101–25141
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_11

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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