Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17009 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 17009
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1997-10-03
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Corporation” includes joint stock companies or associations (including nonprofit associations that perform services, borrow money or own property, and business trusts or other business entities taxable as a corporation under regulations of the Franchise Tax Board) and insurance companies.…
Citator
Cal. Rev. & Tax. Code § 17009 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Corporation” includes joint stock companies or associations (including nonprofit associations that perform services, borrow money or own property, and business trusts or other business entities taxable as a corporation under regulations of the Franchise Tax Board) and insurance companies. “Corporation” also includes a trust organized and operated exclusively for purposes contained in Section 23701d.