California Statutes
§ 23251. — 23251. (Amended by Stats. 1984, Ch. 938, Sec. 26.2.)
California § 23251.
JurisdictionCalifornia
Code RTCRevenue 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. 5.ARTICLE 5. Reorganized Corporations
This text of California § 23251. (23251. (Amended by Stats. 1984, Ch. 938, Sec. 26.2.)) 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 § 23251. (2026).
Text
The term “reorganization,” as used in this chapter, shall have the same meaning as that term is defined in Section 368 of the Internal Revenue Code.
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Legislative History
Amended by Stats. 1984, Ch. 938, Sec. 26.2. Effective September 7, 1984.
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California § 23251., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23251..