CA Rev & Tax Code Section 17009

“Corporation” includes joint stock companies or associations (including nonprofit associations that perform services, borrow money or own property, and business trusts or other business entities taxable as a corporation under regulations of the Franchise Tax Board) and insurance companies. “Corporation” also includes a trust organized and operated exclusively for purposes contained in Section 23701d.

Source: Section 17009, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17009..

Last Updated

Aug. 19, 2023

§ 17009’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_17009

Original Source: Section 17009, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17009. (last accessed Aug. 19, 2023).