California Revenue and Taxation Code

§ 18402

RTC § 18402 Effective Jan 1, 1998Div. 2 · Part 10.2 · Ch. 1 · Art. 1

Statute text

(a)Except where the context otherwise requires, the general provisions and definitions provided in Chapter 1 (commencing with Section 17001) of Part 10 and in Chapter 1 (commencing with Section 23001) of Part 11 shall apply to this part.

(b)For purposes of this part, “person” includes an individual, fiduciary, partnership, limited liability company, corporation, or organization exempt from taxation under Section 23701.

(c)(1) Whenever provisions of this part are applied in connection with Part 10 (commencing with Section 17001), the terms “taxpayer,” “corporation” and “taxable year” have the same meaning as defined in Chapter 1 (commencing with Section 17001) of Part 10.

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Legislative history

Amended by Stats. 1997, Ch. 605, Sec. 7. Effective January 1, 1998.