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Bank and Corporation Tax Law 23001
BANK AND CORPORATION TAX
Division 2 Other TaxesPart 11 Bank and Corporation Tax Law Part
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26 USCS added by Stats Added Stats 1949 allocation alternative minimum tax amended by Stats amount apply ARTICLE ARTICLE ARTICLE assessment Bank and Corporation bank or corporation basis beneﬁts CA2d Cal Jur 3d Cal Rptr certiﬁcate Chapter Collateral References commencing with Section computation of taxes corporation franchise tax Corporation Tax Law Cross References December 31 deduction deﬁciency deﬁned in Section Deﬁnitions determined effective December effective June effective September 25 election exempt February 19 federal ﬁled ﬁling ﬁnancial corporations ﬁrst Former Section Franchise Tax Board Historical Derivation income tax income years beginning Internal Revenue Code January July 28 June 23 Jur 3d Franchise Law Review Articles Lieu Taxes lst Ex Sess minimum tax modiﬁed Note See note operative July organization paid paragraph payment percent period proﬁts purposes pursuant qualiﬁed refund repealed by Stats Repealed Stats speciﬁed Stats lst Ex subdivision tax imposed Taxation taxpayer tion