California Statutes
§ 23113. — 23113. (Added by Stats. 1949, Ch. 557.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 2. CHAPTER 2. The Corporation Franchise Tax·Art. 1. ARTICLE 1. Definitions and General Provisions
The tax imposed under this chapter shall attach whether a taxpayer has a taxable year of twelve months or less.
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California § 23113. (23113. (Added by Stats. 1949, Ch. 557.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1949, Ch. 557.