California Revenue and Taxation Code

§ 23046

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 23046 Effective Oct 6, 1993Div. 2 · Part 11 · Ch. 1 · Art. 2

Statute text

View on leginfo.ca.gov

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.

Legislative history

Amended by Stats. 1993, Ch. 877, Sec. 34. Effective October 6, 1993.