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Article 2. Definitions | Midpage
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California Code of Regulations
Title 18
Division 3. Franchise Tax Board
Chapter 3.5. Bank and Corporation Tax
Subchapter 1. General Provisions and Definitions
Article 2. Definitions
Article 2. Definitions
State of California
23037
“Taxpayer,” Defined.
23038
(b). Associations. [Repealed]
23038(b)-1
Classification of Organizations for California Income and Franchise Tax Purposes.
23038(b)-2
Business Entities; Definitions.
23038(b)-3
Classification of Certain Business Entities.
23038(b)-5
Domestic and Foreign Business Entities.
23040
(b). Application of Bank and Corporation Tax Law to Activities of Foreign Corporations in California. [Repealed]
23041-23042
“Taxable Year” and “Income Year”--Defined. [Repealed]