Cal. Rev. & Tax. Code § 23051
Current through the 2023 Legislative Session.
The term "Bank and Corporation Tax Law of 1954," means Part 11 of Division 2 of the Revenue and Taxation Code as enacted by Statutes 1949, Chapter 557, and as subsequently amended, including all amendments enacted prior to December 31, 1954.
Ca. Rev. and Tax. Code § 23051