Chapter 1 - GENERAL PROVISIONS AND DEFINITIONS
- Section 17001 - Short title
- Section 17002 - Construction
- Section 17003 - "Franchise Tax Board" defined
- Section 17004 - "Taxpayer" defined
- Section 17005 - "Individual" defined
- Section 17006 - "Fiduciary" defined
- Section 17007 - "Person" defined
- Section 17008 - "Partnership" defined
- Section 17008.5 - Applicability of IRC Section 7704
- Section 17009 - "Corporation" defined
- Section 17010 - "Taxable year" defined
- Section 17011 - "Fiscal year" defined
- Section 17012 - "Paid or incurred" and "paid or accrued" defined
- Section 17013 - [Repealed]
- Section 17014 - "Resident" defined
- Section 17015 - "Nonresident" defined
- Section 17015.5 - "Part-year resident" defined
- Section 17016 - Presumption of residency
- Section 17017 - "United States" defined
- Section 17018 - "State" defined
- Section 17019 - "Foreign country" defined
- Section 17020 - "Trade or business" defined
- Section 17020.1 - "Substituted basis property" defined
- Section 17020.2 - "Transferred basis property" defined
- Section 17020.3 - "Exchanged basis property" defined
- Section 17020.4 - "Nonrecognition transaction" defined
- Section 17020.5 - Applicability of IRC Section 7701(g) in determining amount of gain or loss with respect to property
- Section 17020.6 - Applicability of IRC Sections 7702, 7702A, 7702B
- Section 17020.7 - Applicability of IRC Section 7701(a)(46)
- Section 17020.8 - Applicability of IRC Section 7701(e)
- Section 17020.9 - "Domestic building and loan association" defined
- Section 17020.11 - Applicability of IRC Section 7701(h)
- Section 17020.12 - Determination of employee; applicability of IRC Section 7701(a)(20)
- Section 17020.13 - Applicability of IRC Section 7701(k)
- Section 17020.15 - Applicability of IRC Section 7701(n)
- Section 17021 - Term "spouse" if they are divorced
- Section 17021.5 - Applicability of IRC Section 7703
- Section 17021.7 - Treatment of domestic partner
- Section 17022 - "Military or naval forces of the United States" and "armed forces of the United States" defined
- Section 17023 - "Counsel for the Franchise Tax Board" and "Franchise Tax Counsel" defined
- Section 17024 - "Personal Income Tax Law of 1954" defined
- Section 17024.5 - "Internal Revenue Code," "Internal Revenue Code of 1954," and "Internal Revenue Code of 1986" defined
- Section 17026 - Applicability of part
- Section 17028 - Construction as restatements and continuations
- Section 17029 - Effect of repeal of provision of Personal Income Tax Law
- Section 17029.5 - Effect of enactment of act on carryover of credit, excess contribution, or loss; basis or recomputed basis of asset
- Section 17030 - Reference to Personal Income Tax Law of 1954 or Personal Income Tax Law
- Section 17031 - Reference to application of any portion of this part to prior part
- Section 17032 - Effect of division, part, chapter, article, section and subsection headings
- Section 17033 - Severability
- Section 17034 - Application of provisions of act
- Section 17035 - "Withholding agent" defined
- Section 17036 - Notice
- Section 17037 - Related provisions in other codes or general law statutes
- Section 17038 - References to California Consumer Price Index
- Section 17039 - "Net tax" defined
- Section 17039.1 - Effect of credit allowed by Section 17053.30
- Section 17039.2 - Effect of business credit
- Section 17039.3 - Maximum amount business credits may reduce net tax
- Section 17039.4 - Business credit; carryover
- Section 17039.5 - Annual refundable credit amount