Revenue and Taxation Code section 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.

Source: Section 23002, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23002. (updated Oct. 6, 1993; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 23002's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23002

Original Source: Section 23002, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23002. (last accessed May 12, 2025).