Revenue and Taxation Code section 17865

Part IV of Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code (commencing with Section 771 of the Internal Revenue Code), shall not apply, except as otherwise provided.

Source: Section 17865, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17865. (updated Aug. 20, 1998; accessed Dec. 29, 2025).

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Up to date

Verified:
Dec. 29, 2025

§ 17865's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17865

Original Source: Section 17865, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17865. (last accessed May 12, 2025).