California Statutes
§ 21003.1. — 21003.1. (Added by Stats. 2025, Ch. 231, Sec. 75.)
California § 21003.1.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.7.PART 10.7. TAXPAYERS' BILL OF RIGHTS
This text of California § 21003.1. (21003.1. (Added by Stats. 2025, Ch. 231, Sec. 75.)) 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 § 21003.1. (2026).
Text
Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of 1954,” or “Internal Revenue Code of 1986,” for purposes of this part, mean Title 26 of the United States Code, including all amendments thereto, as enacted on the specified date for the applicable taxable year as defined in paragraph (1) of subdivision (a) of Section 17024.5.
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Legislative History
Added by Stats. 2025, Ch. 231, Sec. 75. (SB 711) Effective October 1, 2025.
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