California Statutes
§ 23800. — 23800. (Amended by Stats. 2003, Ch. 268, Sec. 4.)
California § 23800.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 4.5.CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders
This text of California § 23800. (23800. (Amended by Stats. 2003, Ch. 268, Sec. 4.)) 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 § 23800. (2026).
Text
Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to the tax treatment of “S corporations” and their shareholders, shall apply, except as otherwise provided.
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Legislative History
Amended by Stats. 2003, Ch. 268, Sec. 4. Effective January 1, 2004.
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