Revenue and Taxation Code section 23046

Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as otherwise provided.

Source: Section 23046, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23046. (updated Oct. 6, 1993; accessed Oct. 12, 2026).

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Verified:
Oct. 12, 2026

§ 23046's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23046

Original Source: Section 23046, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23046. (last accessed May 12, 2025).