Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23364a — Affiliated Railroads
Cal. Rev. & Tax. Code § 23364a
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Where a member of an affiliated group filing a consolidated return is a corporation commencing to do business in this state for the first time after August 27, 1937, its tax for the taxable year of commencement shall be the tax for such year as provided for in subdivisions (a) and (b) of Section…
Citator
Cal. Rev. & Tax. Code § 23364a — Affiliated Railroads is in force in the current edition of the Code, and nothing recorded condemns it.
Where a member of an affiliated group filing a consolidated return is a corporation commencing to do business in this state for the first time after August 27, 1937, its tax for the taxable year of commencement shall be the tax for such year as provided for in subdivisions (a) and (b) of Section 23151.1.