Revenue and Taxation Code section 23047

Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise provided.

Source: Section 23047, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23047. (updated Oct. 6, 1993; accessed Oct. 20, 2025).

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Verified:
Oct. 20, 2025

§ 23047's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23047

Original Source: Section 23047, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23047. (last accessed May 12, 2025).