Chapter 3.5. Bank and Corporation Tax›Subchapter 1. General Provisions and Definitions›Article 2. Definitions
§ 23038(b). Associations. [Repealed]
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
Credits
Note: Authority cited for Subchapter 3.5: Section 26422, Revenue and Taxation Code.
History
Subchapter 3.5 (beginning with Reg. 23151-23154) filed 1-7-58; effective thirtieth day thereafter (Register 58, No. 1).
New section filed 11-13-62; effective thirtieth day thereafter (Register 62, No. 23).
Renumbering from Section 23038 and amendment filed 7-13-73; effective thirtieth day thereafter (Register 73, No. 28).
Editorial correction of subsection (2)(B) (Register 95, No. 42).
Repealer filed 1-9-98; operative 1-9-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 2).
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