California Statutes
§ 23055. — 23055. (Amended by Stats. 2001, Ch. 543, Sec. 25.)
California § 23055.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 1.CHAPTER 1. General Provisions and Definitions
Art. 2.ARTICLE 2. Definitions
This text of California § 23055. (23055. (Amended by Stats. 2001, Ch. 543, Sec. 25.)) 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 § 23055. (2026).
Text
Any provision of this part which refers to the application of any portion of this part to a prior period (or which depends upon the application to a prior period of any portion of this part) shall, when appropriate and consistent with the purpose of such provision, be deemed to refer to (or depend upon the application of) the corresponding provision of Part 11 of Division 2 of the Revenue and Taxation Code or of any other corporation tax laws as were applicable to the prior period.
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Legislative History
Amended by Stats. 2001, Ch. 543, Sec. 25. Effective January 1, 2002.
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Bluebook (online)
California § 23055., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23055..