California CodesRTC CodeDivision 2 - OTHER TAXESPart 11 - CORPORATION TAX LAWChapter 1 - General Provisions and DefinitionsArticle 1 - General Provisions§ 23001§ 23001Amended by Stats. 2001, Ch. 543, Sec. 22. Effective January 1, 2002.This part is known and may be cited as the Corporation Tax Law.Cite this sectionCal. Rev. & Tax. Code § 23001 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-1-general-provisions-and-definitions/article-1-general-provisions/section-23001CopyOther sections in Article 1 - General Provisions§ 23001§ 23002§ 23003§ 23004§ 23002 →