California Statutes
§ 23363. — 23363. (Amended by Stats. 1951, Ch. 374.)
California § 23363.
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. 9.ARTICLE 9. Affiliated Railroads
This text of California § 23363. (23363. (Amended by Stats. 1951, Ch. 374.)) 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 § 23363. (2026).
Text
The Franchise Tax Board shall prescribe such regulations as it may deem necessary in order that the tax liability of any affiliated group of corporations making a consolidated return and of each corporation in the group, both during and after the period of affiliation, may be determined, computed, assessed, collected, and adjusted in such manner as to reflect the proper income.
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Legislative History
Amended by Stats. 1951, Ch. 374.
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California § 23363., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23363..