Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23046 — Definitions
Cal. Rev. & Tax. Code § 23046
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-10-06
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 23046 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as otherwise provided.