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419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 23036.5 Section 23036.5
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(a) (1) For taxable years beginning on or after January 1, 2024, and before January 1, 2030, a taxpayer may make an election to receive an annual refundable credit amount of qualified credits for each taxable year to be allowed pursuant to paragraph (2). (2) In each taxable year …
Rev. & Tax. Code § 23036.6 Section 23036.6
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(a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the contrary, except as provided in subdivision (d), for taxpayers not required to be included in a combined report under Section 25101 or 25110, or taxpayers not authorized to be inclu…
Rev. & Tax. Code § 23037 Section 23037
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“Taxpayer” means any person subject to the tax imposed under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3 (commencing with Section 23501). (Amended by Stats. 1997, Ch. 605, Sec. 46. Effective January 1, 1998.)
Rev. & Tax. Code § 23038 Section 23038
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(a) “Corporation” includes every corporation except corporations expressly exempt from the tax by this part or the Constitution of this state. (b) (1) For the purposes of the tax imposed under Chapter 3 (commencing with Section 23501), “corporation” also includes associations (in…
