California § 17009. 17009. (Amended by Stats. 1997, Ch. 608, Sec. 1.)

California Statutes

§ 17009. — 17009. (Amended by Stats. 1997, Ch. 608, Sec. 1.)

California § 17009.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 10.PART 10. PERSONAL INCOME TAX

Ch. 1.CHAPTER 1. General Provisions and Definitions

This text of California § 17009. (17009. (Amended by Stats. 1997, Ch. 608, Sec. 1.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 17009. (2026).

Text

“Corporation” includes joint stock companies or associations (including nonprofit associations that perform services, borrow money or own property, and business trusts or other business entities taxable as a corporation under regulations of the Franchise Tax Board) and insurance companies. “Corporation” also includes a trust organized and operated exclusively for purposes contained in Section 23701d.

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“Corporation” includes joint stock companies or associations (including nonprofit associations that perform services, borrow money or own property, and business trusts or other business entities taxable as a corporation under regulations of the Franchise Tax Board) and insurance companies. “Corporation” also includes a trust organized and operated exclusively for purposes contained in Section 23701d.

Legislative History

Amended by Stats. 1997, Ch. 608, Sec. 1. Effective October 3, 1997.

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Bluebook (online)

California § 17009., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17009..