Revenue and Taxation Code section 23808

Section 1373 and 1379 of the Internal Revenue Code shall not be applicable.

Source: Section 23808, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23808. (updated Feb. 19, 1988; accessed Sep. 22, 2025).

23800
23800.5
23801
23802
23802.5
23803
23804
23806
23807
23808
23809
23811
23813

Up to date

Verified:
Sep. 22, 2025

§ 23808's source at ca.gov

Stay Connected

Join thousands of people who receive monthly site updates.

Get Legal Help

The State Bar of California runs a service for finding an attorney in good standing. Initial consultations are usually free or discounted: Certified Lawyer Referral Services Directory

Committed to Public Service

We will always provide free access to the current law. In addition, we provide special support for non-profit, educational, and government users. Through social entrepreneurship, we’re lowering the cost of legal services and increasing citizen access.

Navigate

California:	Codes
Colorado:	C.R.S.
Florida:	Statutes
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

Location: https://california.public.law/codes/revenue_and_taxation_code_section_23808

Original Source: Section 23808, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23808. (last accessed May 12, 2025).