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 Oct. 20, 2025).

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Verified:
Oct. 20, 2025

§ 23002's source at ca​.gov