California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 11. CORPORATION TAX LAW |
Chapter 1. General Provisions and Definitions |
ARTICLE 2. Definitions |
Section 23046.
Latest version.
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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.
(Amended by Stats. 1993, Ch. 877, Sec. 34. Effective October 6, 1993.)