Cal. Rev. & Tax. Code § 17020.7

Current through the 2023 Legislative Session.

Section 17020.7 - Applicability of IRC Section 7701(a)(46)

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.

Ca. Rev. and Tax. Code § 17020.7

Amended by Stats. 1993, Ch. 877, Sec. 2. Effective October 6, 1993.